PENGARUH PERTUMBUHAN EARNING PER SHARE DAN LEVERAGE TERHADAP RETURN SAHAM

Abstract

The aim and this research were to analyse the Earnings Per Share (EPS) influence, and Debt to Total
Assets (DTA) partially and simultaneously against return the share of the company food and beverages that was
registered in the Indonesian Stock Exchange. The sample of the research was taken was based on 6 companies
food and beverages, with the period of the research during 5 years (2006-20108) and the analysis technique of the
data used the analysis of multiplied regression.
Results of the Test t menujukkan that partially the Earnings Per Share (EPS) variable and Debt to
Total Assets (DTA) had the influence that was significant against return the share, this was based on the level of
the significance that was produced by each one this variable was smaller than α: 5%. The variable that had the
dominant influence on return the share was Earnings Per Share (EPS), because of producing the determination
coefficient partially biggest.
F test output results show the value of Fhitung = 18.437 with a significant level of 0.006, indicating that the
regression model that tested the Earnings Per Share (EPS) and Debt to Total Assets (DTA) is significant to
Return Shares (RIT), because the sign 0.006 <(α) 0.05. This suggests that the Earnings Per Share (EPS) and
Debt to Total Assets (DTA) is very well known, if the Earnings Per Share (EPS) and Debt to Total Assets
(DTA) may provide hope for investors and companies.
Keywords: Stock Return, Earnings Per Share (EPS) and Debt to Total Assets (DTA), Effect of Partial,
Simultaneous Effects