ANALISIS HUBUNGAN DEGREE OF FINANCIAL LEVERAGE DENGAN PERGERAKAN EARNING PER SHARE PADA PT. HOLCIM INDONESIA TBK DAN PT SEMEN INDONESIA (PERSERO) TBK

Abdilah, Arif (2014) ANALISIS HUBUNGAN DEGREE OF FINANCIAL LEVERAGE DENGAN PERGERAKAN EARNING PER SHARE PADA PT. HOLCIM INDONESIA TBK DAN PT SEMEN INDONESIA (PERSERO) TBK. D3 thesis, Universitas Negeri Jakarta.

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Abstract

ARIF ABDILAH. 2011. 8323118257. Analisis Hubungan Degree of Financial Leverage dengan Pergerakan Earnings Per Share Pada PT.Holcim Indonesia Tbk dan PT. Semen Indonesia (Persero) Tbk. Program Studi DIII Akuntansi. Jurusa Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. The purpose of this study was to determine the correlation between the Degree of Financial Leverage by the movement of earnings per share in PT. Holcim Indonesia Tbk and PT. Semen Indonesia Tbk. The method used in this study is the quantitative secondary data. From these results it can be concluded that the correlation between the Degree of Financial Leverage by the movement of earnings per share in PT. Semen Indonesia (Persero) Tbk is better than PT. Holcim Indonesia Tbk as in the case of the Company's earnings per share is increasing every year. Degree of Financial Leverage by the movement of earnings per share in the two companies is directly proportional to the change in EBIT. The changes level of the EBIT is very influential to changes of earning per share by using the DFL, the changes level of EBIT was also impacted by changes in capital committed by a company. The positive EBIT changes that will lead to positive change in the earnings per share also, vice versa,changes in EBIT that negativity will also lead to a negative change in earnings per share also. That is showed the change in EBIT is proportinonal to the change in earnings per share of a company.

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