ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EARNING PER SHARE (EPS) PADA PERUSAHAAN JASA SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2014

Abstract

This research was done to know the influence from Return On Equity (ROE), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) about Earning per Share (EPS). The sampel of this research is business of Transportation sub sektor service that is registered at Bursa Efek Indonesia (BEI) during the research time (2012-2014). The total sample in this research was 21 businesses. It used surfeted sampling technique. This research used an analysis doubled regression, the assumtion test and hypoteses test used T-test to examine coefficient of regression as partial and F-test is used to examine the effect was together with significant level 5%.The result of this research was Return On Equity (ROE), and Total Asset Turn Over (TATO) having the effect about Earning Per Share (EPS), on the other hand Debt to Equity Ratio (DER) no having effect about Earning Per Share (EPS). Both of them independen variable had effect about Earning Per Share (EPS).
Key word : Return On Equity (ROE), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO), Earning per Share (EPS).