PENGARUH KEBIJAKAN DIVIDEN, STRUKTUR MODAL, PERTUMBUHAN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP EARNING PER SHARE(STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)
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This study aims to determine the feasibility of the model of the influence of Dividend Policy, Capital Structure, Asset Growth, and Sales Growth on Earning Per Share (EPS) in sub-sector companies Food and Beverage listed on the Indonesia Stock Exchange for the period 2020 – 2024. The sampling technique uses the saturated sampling method, where the entire population is used as a research sample. This research was conducted using multiple linear regression methods with the help of the IBM SPSS version 21 program. The results of the study show that based on the feasibility test of the Dividend Policy model, Capital Structure, Asset Growth, and Sales Growth are declared feasible to use. Meanwhile, based on a partial test, the results of the study show that the Dividend Policy has a negative and significant effect on Earning Per Share (EPS). Capital Structure has a positive and significant effect on Earning Per Share (EPS). Meanwhile, Asset Growth and Sales Growth did not have a significant influence on Earning Per Share (EPS).
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