PENGARUH MANAJEMEN ASET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP EARNING PER SHARE

Abstrak

Investment activities have now become one way to get additional income or profit from placing
funds in certain companies. Before investing in stocks, investors need to consider the company's
financial health by looking at its financial statistics such as the value of the company's earnings
per share. This study aims to determine the effect of asset management, profitability, and liquidity
on earnings per share in pharmaceutical companies listed on the IDX this year. From a population
of 12 companies, 10 companies were obtained as a population with 3 research periods, namely
2019-2021. The analytical methods used in this study are prerequisite analysis tests, multiple
linear regression analysis, and hypothesis tests with SPSS version 26 tools. The independent
variables in this study are asset management (TATO), profitability (ROE), and liquidity (CR). While
the dependent variable is earnings per share. The results showed that asset management (TATO)
and profitability (ROE) have a positive and significant effect on earnings per share. Meanwhile,
liquidity (CR) does not significantly affect earnings per share. Simultaneously, asset management
(TATO), p