The Strategy of Strengthening the Earning Per Share

Sriyono Sriyono, Dessy Fatmasari

Abstract

The purpose of this study is strategy to strengthening earning Per Shares through some of variables. Research conducted included the type of quantitative research with the associative approach that is meaning relationship between two or more variables. The population used is a Garment and Textile companies recorded in Indonesia Stock Exchange, sampling technique using purposive sampling. The results of the analysis of any variable found the influence between the capital structure current ratio effect significant to earning per share, but net profit margin has not influence significant. Based on the results of the statistical analysis are variables capital structure, and the current ratio has ability to strengthening Earning Per Shares. Decrease on ratio capital structure will be increase income then improve earning per shares, and other hand stability on the current ratio will effect to the cash flow and then improve to the income. Implication this research is strategy of strengthening EPS through capital structure and current ratio.

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Paper Citation


in Harvard Style

Sriyono S. and Fatmasari D. (2018). The Strategy of Strengthening the Earning Per Share.In Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH, ISBN 978-989-758-343-8, pages 22-27. DOI: 10.5220/0007414500220027


in Bibtex Style

@conference{ancosh18,
author={Sriyono Sriyono and Dessy Fatmasari},
title={The Strategy of Strengthening the Earning Per Share},
booktitle={Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH,},
year={2018},
pages={22-27},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007414500220027},
isbn={978-989-758-343-8},
}


in EndNote Style

TY - CONF

JO - Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH,
TI - The Strategy of Strengthening the Earning Per Share
SN - 978-989-758-343-8
AU - Sriyono S.
AU - Fatmasari D.
PY - 2018
SP - 22
EP - 27
DO - 10.5220/0007414500220027