Pengaruh NPM, ROE dan TATO terhadap Earning per Share pada Perusahaan Makanan dan Minuman yang terdaftar di BEI

Abstrak

An excellent way for investors to gauge a company's performance is via its financial reports. Financial ratio analysis is a tool used for analyzing financial reporting. The financial characteristics of a company reveal its profitability and liquidity. Use financial
metrics like net profit margin, return on equity, and total asset turnover to find out whether food and beverage companies listed on the Indonesia Stock Exchange have had a rise or fall in earnings per share. For 2019–2021, all food and drink businesses listed on the Indonesia Stock Exchange, this research aims to examine the link between EPS and the following financial variables: ROI, total asset turnover, and profit margin. Quantitative research methodologies employed. The information used is derived from secondary sources, namely the Indonesian Stock Exchange's internal databases. As a whole, 89 businesses made up the sample for this analysis. It is a purposive sampling technique. The sample size was 105 individuals, drawn from 35 different firms. This study's findings suggest that EPS is unaffected by net profit margin. Earnings per share are influenced
by return on equity. Earnings per share are unaffected by total asset turnover.