Penerapan Analisis Jalur dalam Menganalisis Faktor-Faktor yang Mempengaruhi Laba Bersih Saham BBRI

Abstract

Net income per share reflects the company's performance and profits. Currently, Bank BRI is one of the banks with the largest net profit per share, showing good financial performance even though this can change at any time. This research aims to determine the influence of factors that influence the net profit of BBRI shares with the research sample including the financial reports of PT. Bank Rakyat Indonesia (Persero) Tbk by focusing on the variables that have been determined during the 2014-2023 period. The data analysis technique in this research uses path analysis which is processed using Microsoft Excel and SPSS 26. The results of this research show that ROE and NPM have a significant effect on EPS, while ROA and DER have no effect on EPS. If you use ROE as an intervening variable, ROA will indirectly have an influence on EPS, while NPM and DER do not have an indirect influence on EPS. In this research, the R2 value obtained was 0.553, this means that EPS is influenced by ROA, NPM and DER and ROE by 55.3% while the remaining 44.7% is influenced by other factors not examined in this research.