Determinan Laba Per Saham Pada Bank Umum Syariah di Indonesia
DOI:
https://doi.org/10.59580/iesbir.v3i2.8826Abstract
ABSTRACT
This research aims to test and analyze the variables CR, DAR, ROA and CAR on Earnings Per Share in Islamic commercial banks listed on the Indonesia Stock Exchange. The independent variables used in this research are CR, DAR, ROA and CAR. The sample used is Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2021-2022 period. In taking a sample of Sharia Commercial Banks listed on the Indonesia Stock Exchange, this research used a purposive sampling technique. This research was carried out using analytical methods such as multiple linear regression analysis, classical assumption tests in the form of normality tests, heteroscedasticity tests, multicollinearity tests and autocorrelation tests as well as partial tests and simultaneous tests. The research results provide the conclusion that CR, DAR, and CAR have no partial influence on Earnings Per Share, while ROA has a partial influence on Earnings Per Share. Apart from that, the F test proves that CR, DAR, ROA, and CAR have an influence on Earnings Per Share simultaneously.
Keywords: Earning per Share, Return On Asset, Debt to Asset Ratio, Current Ratio
ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis variabel CR, DAR, ROA dan CAR terhadap Laba Per Saham pada Bank umum syariah yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan dalam penelitian ini ialah CR, DAR, ROA dan CAR. Sampel yang digunakan ialah pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode 2021-2022. Dalam mengambil sampel Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia, maka penelitian ini menggunakan teknik purposive sampling. Penelitian ini dilakukan dengan menggunakan metode analisis seperti analisis regresi linear berganda, uji asumsi klasik berupa uji normalitas, uji heteroskedastisitas, uji multikolinearitas dan uji autokorelasi serta uji parsial dan uji simultan. Hasil penelitian memberikan kesimpulan bahwa CR, DAR, dan CAR tidak memiliki pengaruh terhadap laba per saham secara parsial, sedangkan ROA memiliki pengaruh terhadap laba per saham secara parsial. Selain itu, uji F membuktikkan bahwa CR, DAR, ROA, dan CAR memiliki pengaruh terhadap laba per saham secara simultan.
Kata-kata Kunci: Earning Per Share, Return On Asset, Debt to Asset Ratio, Current Ratio
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