PENGARUH CURRENT RATIO, QUICK RATIO, DAN DEBT EQUITY RATIO TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI

Abstract

The purpose of this research is to analyze the influence of current ratio, quick ratio and debt equity ratio to earnings per share in mining sector companies listed in BEI year 2012-2016. This research analyzes three independent variables (current ratio, quick ratio and debt equity ratio) and one dependent variable (earning per share) using secondary data in the form of panel data with cross-section of six (6) companies and five series time series data . The research method used a quantitative approach. Technique of collecting data using documentation study and literature study. The analysis tool used in this research is a panel data regression with random effect model approach using EViews 7.0 software. The result shows that partially current ratio (X1) and quick ratio (X2) does not affect earnings per share while debt equity ratio (X3) has significant negative effect to earnings per share (Y). Simultaneously, the current ratio of quick ratio and debt equity ratio have significant effect to earnings per share.