Analisis Pengaruh Debt To Asset Ratio Dan Debt To Total Equity Ratio Terhadap Earning Per Share Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia
ABSTRAK
Analisis Pengaruh Debt to Total Asset Ratio dan Debt to Total Equity Ratio
terhadap Earning Per Share pada Perusahaan Properti Yang Terdaftar Di
BEI
Penelitian ini berjudul “Analisis Pengaruh Debt to Total Asset Ratio dan Debt to
Total Equity Ratio Earning Per Share Pada Perusahaan Properti Yang Terdaftar
Di BEI”. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Total Asset
Ratio (DAR) dan Debt to Total Equity Ratio (DER) secara parsial dan simultan
terhadap Earning Per Share (EPS) pada perusahaan properti yang terdaftar di BEI
periode tahun 2008 sampai dengan tahun 2011.
Penlitian ini merupakan jenis penelitian ekplanasi. Populasi dalam penelitian ini
adalah laporan keuangan perusahaan properti yang terdaftar di BEI. Pengumpulan
data dengan menggunakan data sekunder berupa laporan keuangan tahunan.
Pengolahan data dilakukan dengan menggunakan bantuan program SPSS versi
16.0 .
Metode analisis data dengan menggunakan metode analisis deskriptif, metode
analisis regresi berganda dan uji asumsi klasik.
Berdasarkan hasil penelitian maka dapat disimpulkan bahwa Debt to Total Asset
Ratio berpengaruh secara parsial terhadap Earning Per Share, sedangkan Debt to
Total Equity Ratio berpengaruh secara parsial terhadap Earning Per Share.
Sedangkan secara simultan Debt to Total Asset Ratio dan Debt to Total Equity
Ratio berpengaruh terhadap Earning Per Share.
Kata kunci :DAR, DER dan EPS
ii
Universitas Sumatera Utara
ABSTRACT
Analysis of Effect of Debt to Total Assets Ratio and Debt to Total Equity Ratio
of Earnings Per Share on The Company’s Property is Listed in BEI
This study entitled " Analysis of Effect of Debt to Total Assets Ratio and Debt to
Total Equity Ratio of Earnings Per Share on The Company’s Property is Listed in
BEI " . This study aimed to determine the effect of a Debt to Total Asset Ratio (
DAR ) and the Debt to Total Equity Ratio ( DER ) partially and simultaneously to
Earning Per Share ( EPS ) on a property company listed on the Stock Exchange in
the period 2008 to 2011 .
This is a type of research study to ekplanasi . The population in this study are the
financial statements of listed property company on the Stock Exchange . Data
collection using secondary data from annual financial reports . Data processing
was performed using SPSS version 16.0 . Data analysis using descriptive analysis
, multiple regression analysis and classical assumption . Based on the results of
the study it can be concluded that the Debt to Total Assets Ratio partial effect on
Earning Per Share, while Debt to Total Equity Ratio partial effect on Earning Per
Share. While simultaneously Debt to Total Assets Ratio , and Debt to Total Equity
Ratio influence on Earning Per Share.
Keywords : DAR , DER and EPS
iii
Universitas Sumatera Utara
Analisis Pengaruh Debt to Total Asset Ratio dan Debt to Total Equity Ratio
terhadap Earning Per Share pada Perusahaan Properti Yang Terdaftar Di
BEI
Penelitian ini berjudul “Analisis Pengaruh Debt to Total Asset Ratio dan Debt to
Total Equity Ratio Earning Per Share Pada Perusahaan Properti Yang Terdaftar
Di BEI”. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Total Asset
Ratio (DAR) dan Debt to Total Equity Ratio (DER) secara parsial dan simultan
terhadap Earning Per Share (EPS) pada perusahaan properti yang terdaftar di BEI
periode tahun 2008 sampai dengan tahun 2011.
Penlitian ini merupakan jenis penelitian ekplanasi. Populasi dalam penelitian ini
adalah laporan keuangan perusahaan properti yang terdaftar di BEI. Pengumpulan
data dengan menggunakan data sekunder berupa laporan keuangan tahunan.
Pengolahan data dilakukan dengan menggunakan bantuan program SPSS versi
16.0 .
Metode analisis data dengan menggunakan metode analisis deskriptif, metode
analisis regresi berganda dan uji asumsi klasik.
Berdasarkan hasil penelitian maka dapat disimpulkan bahwa Debt to Total Asset
Ratio berpengaruh secara parsial terhadap Earning Per Share, sedangkan Debt to
Total Equity Ratio berpengaruh secara parsial terhadap Earning Per Share.
Sedangkan secara simultan Debt to Total Asset Ratio dan Debt to Total Equity
Ratio berpengaruh terhadap Earning Per Share.
Kata kunci :DAR, DER dan EPS
ii
Universitas Sumatera Utara
ABSTRACT
Analysis of Effect of Debt to Total Assets Ratio and Debt to Total Equity Ratio
of Earnings Per Share on The Company’s Property is Listed in BEI
This study entitled " Analysis of Effect of Debt to Total Assets Ratio and Debt to
Total Equity Ratio of Earnings Per Share on The Company’s Property is Listed in
BEI " . This study aimed to determine the effect of a Debt to Total Asset Ratio (
DAR ) and the Debt to Total Equity Ratio ( DER ) partially and simultaneously to
Earning Per Share ( EPS ) on a property company listed on the Stock Exchange in
the period 2008 to 2011 .
This is a type of research study to ekplanasi . The population in this study are the
financial statements of listed property company on the Stock Exchange . Data
collection using secondary data from annual financial reports . Data processing
was performed using SPSS version 16.0 . Data analysis using descriptive analysis
, multiple regression analysis and classical assumption . Based on the results of
the study it can be concluded that the Debt to Total Assets Ratio partial effect on
Earning Per Share, while Debt to Total Equity Ratio partial effect on Earning Per
Share. While simultaneously Debt to Total Assets Ratio , and Debt to Total Equity
Ratio influence on Earning Per Share.
Keywords : DAR , DER and EPS
iii
Universitas Sumatera Utara