Text

PENGARUH MODAL KERJA TERHADAP LABA PER LEMBAR SAHAM PADA PT. ANEKA TAMBANG (PERSERO) TBK

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF WORKING CAPITAL TO THE EARNINGS PER SHARE Written by: Tetty Irawati Gea NIM : 1232191 The purpose of this research was to finded the effect of working capital to the earnings per share in PT. Aneka Tambang (Persero) Tbk. The method used in this research was descriptive research method, in which the data was collected by the real state, with processing techniques using statistical analysis correlation coefficient pearson product moment, significance test, determination coefficient analysis and linear regression analysis. Data collection techniques in this research obtain from Bursa Efek Indonesia the data from financial reports PT. Aneka Tambang (Persero) Tbk, which include the ratios of financial reports. Based on the research obtained by analysis of the correlation coefficient r = 0.359 which means the correlation low. The significance of test results obtained by value tcount 0.641 which means that Ho was received and Ha was refused, then no effect. Based on the results of SPSS, the linear regression equation Y= 82.156+1.880X which means if working capital moved up one it will added earnings per share of 84.036. By calculating the coefficient of determination was found that 12.9 % contribution of working capital in affect the earnings per share and 87.1% are affect by the other factors are not discussed in this research. Keywords : working capital, earnings per share