PENGARUH  DEBT TO ASSET RATIO (DAR),  RETURN ON ASSET (ROA) TERHADAP EARNING PER SHARE (EPS) PADA PT SEPATU BATA, TBK. PERIODE 2014-2023. JICN. 2025;2(3):3588-3600. Accessed August 13, 2026. https://jicnusantara.com/index.php/jicn/article/view/4260