FINANCIAL MANAGEMENT EARNINGS PER SHARE BASED ON FINANCIAL RATIOS IN COMPANIES IN THE INDUSTRIAL SECTOR IN INDONESIA
Abstract
This study aims to examine the effect of financial management on earnings per share and liquidity, leverage, and profitability of industrial companies. This research method uses qualitative descriptive methods, data analysis techniques using the Classical Assumption Test, Multiple Linear Regression, partial and simultaneous hypothesis testing, and coefficient of determination. The analysis tool uses the SPSS program. The sample of this study using financial data is secondary data in the form of complete financial statements for 11 years. The study concluded that financial ratios simultaneously have a significant influence on financial management earnings per share. This result is proven based on the acquisition of a hypothesis test obtained from the calculation of the f-table >, namely (16.418>4.74) then shows a significant value of >ɑ, namely (0.003<0.05), then Ho4 is rejected and Ha4 is accepted, while the financial ratio partially does not affect the financial management of earnings per share. Recommendations for companies to carry out good profit financial management and efficiency measures in meeting investor expectations. In addition, the company's financial ratio is a positive signal for investors in making investment decisions.
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