ANALISIS PENGARUH FINANCIAL LEVERAGE RATIO DAN PROFITABILITAS TERHADAP EARNING PER SHARE PADA SEKTOR INFRASTUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2012-2114

Abstract

The main purpose of companies are to increase and maximize the profit of the owners which form on Earnings Per Share. EPS shows how good the companies in giving return to the owners. The research aim to understand the influence of DAR, DER, ROE, and ROA on Earning Per Share listed on the indonesian stock Exchange in 2011-2014. Independent Variable used inside this research is DAR, DER, ROE and ROA while for dependent variables is Earning Per Share . Sample used inside this research 28 companies, using the technique the sample is sensus. Analysis of data using multiple linear regresion. Data used in this research from Indonesia Stock Exchange (IDX). The analysis shows that debt to total asset ratio, debt equity ratio is no significant on earning per share. While the return on equity and return on asset have positive on earnings per share, while the firm size has negative significant influence on earnings
per share.
Keywords : DAR, DER, ROE , ROA and Earning Per Share
PENDAHULUAN
Di era ekonomi modern seperti sekarang ini,