The Influence Of Leverage, Profitability, And Solvency On Earnings Per Share In Real Estate And Property Companies Listed On The Indonesia Stock Exchange (IDX) For The 2019–2023 Period
DOI:
https://doi.org/10.37385/msej.v6i1.7020Keywords:
Leverage, Profitability, Solvency, Earnings Per ShareAbstract
This study aims to analyze the influence of leverage, profitability, and solvency on earnings per share (EPS) in real estate and property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employs a multiple regression analysis approach, with samples taken from the financial records of companies that meet specific criteria. The findings indicate that EPS is negatively affected by leverage, whereas profitability and solvency have significantly positive impacts. These results suggest that to improve EPS, businesses must consider their capital structure and financial performance. This study is expected to assist investors and business managers in making more informed financial decisions.
References
Ahmad, A., Rodoni, R., Herni, H., & Ali, A. (2010). Manajemen Keuangan. Penerbit Mitra Wacana Media.
Azuar, J., & Irfan, I. (2013). Metode Penelitian Kuantitatif untuk Ilmu-ilmu Bisnis. Citapustaka Media Perintis.
Brigham, A. F., & Houston, J. F. (2013). Dasar-dasar Manajemen Keuangan Buku I. Salemba Empat.
Brigham, E. F., & Houston, J. F. (2001). Manajemen Keuangan. Edisi Kedelapan Buku 2. Erlangga.
Brigham, E. F., & Houston, J. F. (2014). Dasar-Dasar Manajemen Keuangan, Edisi II Buku I. Salemba Empat.
Collins, C., & W, D. (2010). An Analysis Of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficient. Journal of Accounting and Economics1, 11(2–3), 143–181.
Dewi, U., Ari, P., & Darsono, D. (2014). Manajemen 12345 Keuangan Edisi Revisi. mitra wacana media.
Fahmi, I. (2012). Analisis Laporan Keuangan. Alfabeta.
Fahmi, I. (2017). Analisis Laporan Keuangan. Alfabeta.
Ghozali, I. (2014). Aplikasi Analisis Multivariate Dengan Sess. Badan Penerbit Universitas Diponegoro.
Harjito, A., & Martono, M. (2012). Manajemen Keuangan (Edisi ke-2). Ekonisia.
Ikhsan, A. (2014). Metodologi Penelitian Bisnis. Citapustaka Media.
Ikhsan, A., Muhyarsyah, M., Tanjung, H., & Oktaviani, A. (2014). Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Citapustaka Media.
Mulyawan, S. (2015). Manajemen Keuangan. Pustaka Setia.
Munawir, M. (2013). Analisis Laporan Keuangan. Liberty.
Riyanto, B. (2011). Dasar-dasar Pembelajaran Perusahaan. Edisi Keempat. BPFE.
Riyanto, B. (2013). Dasar-Dasar Pembelanjaan Perusahaan. BPFE.
Riyanto, B. (2015). Dasar-Dasar Pembelajaran Perusahaan. BPFE.
Sihombing, J. (2018). Otoritas Jasa Keuangan Konsep Regulasi & Implentasi. Ref Publisher.
Sudana, I. M. (2015). Manajemen Keuangan Perusahaan Teori & Praktik. Penerbit Erlangga.
Sugiarto, S., Lesia, B., & Siagian, D. (2007). Faktor-faktor Yang mempengaruhi Kualitas Laba pada Perusahaan Manufaktur di BEJ. Jurnal Akuntabilitas.
Sugiyono, S. (2016). Metode Penelitian Pendidikan. Alfabeta.
Syamsuddin, L. (2013). Manajemen Keuangan Perusahaan. Raja Grafindo Persada.
Torang, S. (2012). Organisasi dan Manajemen. Alfabeta.