PENGARUH DER DAN CURRENT RATIO TERHADAP EARNING PER SHARE PADA PERUSAHAAN MANUFAKTUR PANGAN DI BURSA EFEK INDONESIA - , (Bilancia : Jurnal Ilmiah Akuntansi; Vol 8 No 1 (2024): Bilancia : Jurnal Ilmiah Akuntansi, 2024)
ABSTRACT The research carried out examined the impact of the Debt to Equity Ratio and Current Ratio on Earning Per Share on Food and Beverage Manufacturing Companies Listed on the IDX from 2016 to 2020. Purposive sampling is a method of collecting data using the form of sampling. Multiple linear regression analysis was used for the analytical approach. According to the research findings, the Debt Ratio to Equity and Current Ratio partially have no significant effect on Earnings Per Share. Both Debt to Equity Ratio and Current Ratio to Earning Per Share do not have a significant impact simultaneously.   Keywords: Earning Per Share ; DER ; and Current Ratio .   ABSTRAK Riset yang dijalankan meneliti dampak Debt to Equity Ratio dan Current Ratio terhadap Earning Per Share terhadap Perusahaan Manufaktur Makanan dan Minuman yang Tercatat di BEI sejak 2016 hingga 2020. P urposive sampling adalah  cara pengumpulan data menggunakan bentuk pengambilan sampel. Analisis regresi linier berganda dipakai untuk pendekatan analitis. Menurut temuan penelitian, Rasio Utang terhadap Ekuitas dan Rasio Lancar secara parsial tidak berpengaruh signifikan pada Laba Per Saham. Baik Debt to Equity Ratio dan Current Ratio terhadap Earning Per Share tidak memiliki dampak signifikan secara simultan.   Kata Kunci: Laba Per Saham; DER ; dan Current Ratio .