PENGARUH FINANCIAL LEVERAGE DAN TOTAL ASSETS TURNOVER TERHADAP EARNING PER SHARE PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Abstract

Company performance can be used as a reference for investors and fundamental analysts in conducting
assessments of company shares. Among the most highlighted factors are the level of the debt ratio, the level of
profit, and earnings per share of a company. Earning per share (EPS) is a form of giving profits given to
shareholders of each share owned. The purpose of this study was to determine the effect of financial leverage
and total assets turnover on earnings per share in the construction and building sub-sector companies listed on
the Indonesia Stock Exchange for the period 2013-2017. The sample used in this study were 6 companies.
Processing and data analysis methods used are descriptive statistics, testing, panel data regression test, classic
assumption test and hypothesis test. The results showed that financial leverage partially proxied by debt to
equity ratio did not affect earnings per share, while total assets turnover had an effect on earnings per share.
The results of the study simultaneously show that financial leverage is proxied by debt to equity ratio and total
assets turnover that affect earnings per share.