PENGARUH RETURN ON ASSET, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP EARNING PER SHARE

Abstract

The purpose of this research is to examine the influence of return on asset (ROA), return on equity (ROE) and firm size to the earning per share (EPS). The type of research used is descriptive quantitative, which this research reveals the size or magnitude of an influence or relationship between variables expressed in the figures, by means of data collection which is a factor supporting the influence of variables that are then analyzed by using the analysis according to the variables in the study. The data is the secondary data, financial statements of cosmetic companies which are listed in Indonesia Stock Exchange. The samples are five cosmeticscompanies which are listed in Indonesia stock Exchange in 2011-2015 periods which have been obtained by using saturated sample method. The analysis method has beendone by using multiple linear regressions and SPSS 20 version. The result of yhe research shows that return on asset (ROA)_ give positive and significant influence to the earning per share (EPS), return on equity (ROE) give negative and significant influence to the earning per share (EPS), and firm share give positive and significant influence to the earning per share (EPS).
Keywords: return on asset (ROA), return on equity (ROE), firm size, earning per share (EPS), return on equity (ROE)