ABSTRACT

This study aims to determine the effect Of earnings per share (EPS) and
capital adequacy ratio (CAR) on return on assets (ROA); the effect of earnings
per share (EPS) On return on assets (ROA); the influence Of the capital adequacy
ratio (CAR) on return on assets (ROA); the effect of partial earnings per share
(EPS) and capital adequacy ratio (CAR) on return on assets (ROA); the effect of
earning per share (EPS) and capital adequacy ratio (CAR) simultaneously on
return on assets (ROA) at BNI and BRI banks listed on the Indonesia Stock
Exchange (BEI) for the 2010-2019 period This research method is descriptive
using a quantitative approach, this method presents the condition of the company
based on real data sourced from bank published reports, the data obtained has
been processed and analyzed in order to obtain a systematic picture and
conclusions can be drawn. The independent variables tested in the study were
earnings per share (EPS) as Xl and the capital adequacy ratio (CAR) as X2.
Meanwhile, the dependent variable used in this study is return on assets (ROA) as
Y The data Collection was taken by using documentation technique which was
sourced from bank publication reports, the sampling was done by purposive
sampling wilh a total of 2 banks and a population of 9 banks. The results showed
that partially, earnings per share (EPS) had no significant effect on the
profitability of return on assets (ROA) because Ho was accepted and Ha was
rejected. Partially the capital adequacy ratio (CAR) does not have a significant
effect on the profitability of return on assets (ROA). Simultaneously, earnings per
share (EPS) have a significant effect on the profitability of return on assets (ROA)
because Ho is rejected and Ha is accepted Simultaneously, the capital adequacy
ratio has a significant effect on the profitability of return on assets. Partially,
earnings per share (Xl) and capital adequacy ratio (X2) have no significant effect
on profilability of return on assets (Y). Simultaneously, earnings per share (Xl)
and capital adequacy ratio have a significant effect on the profitability Of
return on assets (Y) at 13M and BRI banks listed on the IDXfor the 2010-2019
periode.
Keywords: ROA, EPS, and CAR.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh earning per share
(EPS) dan capital adequacy ratio (CAR) terhadap return on asset (ROA);
pengaruh earning per share (EPS) terhadap return on asset (ROA) ; pengaruh
capital adequacy ratio (CAR) terhadap return On asset (ROA); pengaruh earning
per share (EPS) dan capital adequacy ratio (CAR) secara parsial terhadap return
on asset (ROA); pengaruh earning per share (EPS) dan capital adequacy ratio
(CAR) secara simultan terhadap return On asset (ROA) pada bank BNI dan BRI
yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2019. Metode
penelitian ini bersifat deskriptif dengan menggunakan pendekatan kuantitatif,
metode ini mengemukan kondisi Perusahaan berdasarkan data nyata yang
bersumber dari laporan publikasi bank, data yang diperoleh telah diolah dan
dianalisis sehingga memperoleh gambaran secara Sistematik dan bisa ditarik
kesimpulan. Variable independen yang diuji dalam penelitian adalah earning per
share (EPS) sebagai Xl dan capital adequacy ratio (CAR) sebagai X2. Sedangkan
variable dependen yang digunkan dalam penelitian ini adalah return on asset
(ROA) sebagai Y. Pengumpulan data diambil dengan teknik dokumentasi yang
bersumber dari laporan publikasi bank, pengambilan sampel dilakukan secara
purposive sampling dengan jumlah 2 bank dan populasi 9 bank. Hasil penelitian
menunjukkan bahwa secara parsial earning per share (EPS) tidak berpengaruh
signifikan terhadap profitabilitas return on asset (ROA) Karena Ho diterima dan
Ha ditolak. Secara parsial capital adequacy ratio(CAR) tidak berpengaruh
signifikan terhadap profitabilitas return on asset (ROA). Secara simultan earning
per share (EPS) berpengaruh signifikan terhadap profitabilitas return on asset
(ROA) karena Ho ditolak dan Ha diterima. Secara simultan capital adequacy ratio
berpengaruh signifikan terhadap profitabilitas return on asset. Secara parsial
earning per share (Xl) dan capital adequacy ratio (X2) tidak berpengaruh
signifikan terhadap profitabilitas return on asset (Y). Secara simultan earning per
share (Xl) dan capital adequacy ratio (X2) berpengaruh signifikan terhadap
profitabilitas return on asset (Y) pada bank BNI dan BRI yang terdaftar di BEI
periode 2010-2019.
Kata kunci : ROA, EPS, dan CAR.