PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP EARNINGS PER SHARE PADA INDUSTRI TEKSTIL DI BURSA EFEK INDONESIA

ABSTRACT: The companies which have large assets shows that it had been reached maturity period with positif size, good prospects, stability, and performance for creating earnings, compared to theothers small. In uncertainty conditions, investors forced to rationally considering risks and Earnings per Share (EPS) each securities. Objectives of this research is to get empirical evidence the effect of company’s size and growth to Earnings per Share (EPS) in textile industries listed in Indonesia Stocks Exchange.This research used informations, such as company’s size, total sales, and Earnings per Share (EPS) sampled from 6 companies in textile industries for period 2000-2009, and used multiple linier regression for hypothesis testing. The results show that as partial and as simultaneously, company’s size and total sales do not have effect to Earnings per share.
Penulis: Jullie J. Sondakh, Steven Tangkuman
Kode Jurnal: jpakuntansidd110289

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Jp Akuntansi dd 2011