THE INFLUENCE OF CURRENT RATIO AND ROA ON EPS IN INSURANCE COMPANIES LISTED ON THE IDX

Authors

  • Nurfatikha Putri Setyaningrum Economic Faculty, STIE Widya Wiwaha, Indonesia
  • Evin Rivana Economic Faculty, STIE Widya Wiwaha, Indonesia
  • Nadela Ramadhanti Economic Faculty, STIE Widya Wiwaha, Indonesia
  • Irsya Husna Sari Economic Faculty, STIE Widya Wiwaha, Indonesia
  • Hesa Try Cahya Economic Faculty, STIE Widya Wiwaha, Indonesia
  • Meidi Syaflan Economic Faculty, STIE Widya Wiwaha, Indonesia

Keywords:

Current Ratio, Return On Asset, Earning Per Share.

Abstract

This study aims to determine how the influence of Current Ratio (CR) and Return On Assets (ROA) on Earnings Per Share (EPS) partially or simultaneously in Insurance companies listed on the IDX for the period 2017 – 2022. In this study using quantitative research methods and the type of data used is secondary data which is data from the financial statements of insurance sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. The population in this study are insurance companies on the Indonesia Stock Exchange (IDX), totaling 15 companies. In this study, the sample selection data for this study were determined by purposive sampling. So the companies sampled in this study totaled 9 insurance companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results of this study indicate that the Variable Current Ratio (CR) has no significant effect on Earning Per Share (EPS) in insurance companies listed on IDX. So the hypothesis in this study can be accepted. The Return On Assets (ROA) variable partially has a significant effect on Earning Per Share (EPS) in insurance companies listed on the IDX. So the hypothesis in this study can be accepted.

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Published

2023-10-10

How to Cite

Setyaningrum, N. P., Rivana, E., Ramadhanti, N., Sari, I. H., Cahya, H. T., & Syaflan, M. (2023). THE INFLUENCE OF CURRENT RATIO AND ROA ON EPS IN INSURANCE COMPANIES LISTED ON THE IDX. Prosiding Seminar Nasional Dan Call Paper STIE Widya Wiwaha, 2(1), 176–184. Retrieved from http://jurnal.stieww.ac.id/index.php/semnas/article/view/912

Issue

Vol. 2 No. 1 (2023): Prosiding Seminar International dan Call Paper STIE Widya Wiwaha

Section

Articles

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Copyright (c) 2023 Nurfatikha Putri Setyaningrum, Evin Rivana, Nadela Ramadhanti, Irsya Husna Sari, Hesa Try Cahya, Meidi Syaflan

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