PENGARUH EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA (BEI)

Abstrak

This study aims to determine and analyze the effect of Earning Per Share (EPS) on stock returns in food and beverage industry companies listed on the Indonesia Stock Exchange (IDX). The analytical method used is simple linear regression analysis. The independent variable (X) in this study is Earning Per Share and the dependent variable (Y) is stock returns. The results of this study indicate that Earning Per Share (EPS) have influence no significant on stock returns where the results of the t-test performed indicate that tcount ttable is 1,263 2,024 with significance 0.214 0.05. The coefficient of determination (R2) of 0.040 indicates that the independent variable namely Earning Per Share (EPS) has an effect of 4% on the dependent variable namely stock returns while the remaining 96% is influenced by other factors.