PENGARUH DEBT TO TOTAL ASSET RATIO DAN TOTAL ASSET TURN OVERTERHADAP EARNING PERSHARE PADA PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this study was to determine whether there is influence of debt to total assets ratio and total asset turnover to earnings per share in the sub-sector pharmaceutical company listed on the Indonesia Stock Exchange. Samples were taken throughout the pharmaceutical company listed on the Indonesia Stock Exchange for the years 2010 to 2015, sampling using a convenience sampling is sampling based on the desire of researchers. Analysis of data using multiple regression test the accuracy of the model (the classical assumption), hypothesis testing using the coefficient of determination (R ²), partial test (t test) and a simultaneous test (f test), while the data processing using SPSS. The results showed that test the coefficient of determination (R ²) DAR and TATO variable able to explain the existence of the variable Earning Per Share, besides partially and simultaneously DAR and TATO negative and not significant to Earning Per Share.Keywords: Debt to total assets ratio, total asset turnover and earnings per share.