THE EFFECT OF RETURN ON INVESTMENT AND OPERATING CASH FLOW RATIO ON EARNINGS PER SHARE AT PT. GOLD BATTLE SHIPPING (TEMAS) TBK

Authors

  • M. Djauhari Faculty of Economics and Business - Jayabaya University
  • Muhammad Yasin Faculty of Economics and Business - Jayabaya University
  • Jakfar Faculty of Economics and Business - Jayabaya University

DOI:

https://doi.org/10.17605/OSF.IO/Y7GRC

Abstract

This study aims to determine whether Return On Investment and Operating Cash Flow Ratio affect Earning Per Share at PT Pelayaran Tempuran Emas (TEMAS) Tbk. Period 2017 – 2020. The population in this study is quarterly financial report data for the period 2017-2020. The sampling technique used was purposive sampling technique. Data analysis technique using multiple linear regression analysis. The results of the study show that: Return on Investment does not necessarily affect the level of a company's Earning Per Share, nor does Return On Investment affect the level of Earning Per Share. And Return On Investment and Operating Cash Flow Ratio simultaneously have no significant effect on Earning Per Share.

Downloads

Published

2023-06-17

Issue

Vol. 10 No. 6 (2023): IJIERT

Section

Articles

License

Copyright (c) 2023 International Journal of Innovations in Engineering Research and Technology

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0 DEED).

You are free to:

  1. Share — copy and redistribute the material in any medium or format
  2. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. NonCommercial — You may not use the material for commercial purposes .
  3. NoDerivatives — If you remix, transform, or build upon the material, you may not distribute the modified material.
  4. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.

 

Rights of Authors

Authors retain the following rights:
1. Copyright and other proprietary rights relating to the article, such as patent rights,
2. the right to use the substance of the article in future works, including lectures and books,
3. the right to reproduce the article for own purposes, provided the copies are not offered for sale,
4. the right to self-archive the article.