Influence Net Profit Margin, Sales Growth And Debt To Equity Ratio On Earning Per Share

Metyria Imelda Hutabarat; Suhendri Nasution; Rika Surianto Zalukhu

doi:10.47663/abep.v9i1.287

Metyria Imelda Hutabarat Sistem Informasi, STMIK Methodist Binjai
Suhendri Nasution Komputer Akuntansi, STMIK Methodist Binjai
Rika Surianto Zalukhu Akuntansi, STIE Bina Karya

DOI: https://doi.org/10.47663/abep.v9i1.287

Keywords: NPM, Sales Growth, DER, EPS

Abstract

Property and Real Estate companies have important role increase the growth economy in a country. This research aimed to find out the effect of Net Profit Margin, Sales Growth and Debt To Equity Ratio variable on Earning Per Share variable in annual report listed on the Indonesia Stock Exchange. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially Net Profit Margin has significant positive effect on Earning Per Share. Sales growth and Debt to Equity Ratio have no significant negative effect on Earning Per Share. The results of F test show that Net Profit Margin, sales growth, and Debt to Equity Ratio have significant positive effect on Earning Per Share.

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