Pengaruh Ukuran Perusahaan, Pertumbuhan Aset dan Return On Assets (ROA) Terhadap Earning Per Share (EPS) Perusahaan Perbankan di Indonesia

Abstract

This study aims to examine the effect of firm size, asset growth, and return on assets to earnings per share listed on the IDX period 2011-2015. Samples were taken by using purposive sampling and meeting the sample criteria. The analysis technique used in this research is simple regression analysis. The results showed that firm size has a positive effect on earnings per share. Asset growth has negative effect on earnings per share. Return on assets has a positive effect on earnings per share. The results of this study are expected to add to the research literature on the factors that affect earnings per share in banking companies. Further research is expected to use more samples, as well as longer periods, in order to obtain accurate results. It is advisable to add independent variables that can affect the amount of earnings per share, such as Quick Ratio, Inventory Turnover, or by adding variable operating cash flows to banking companies in order to obtain better result.s