<![CDATA[ABSTRACTThe purpose of this study is to determine and analyze Financial Leverage, Earning Per Share (EPS), and the magnitude of the influence of Financial leverage on Earning Per Share (EPS) at PT Aneka Tambang (Persero) Tbk for the period 2007-2016. The research approach used in this research is a quantitative approach with the type of explanatory method. The measurement scale uses a ratio scale. While the statistical analysis is in the form of classical assumption test, correlation coefficient, regression, and determination. The development of Financial Leverage and Earning Per Share (EPS) at PT Aneka Tambang (Persero) Tbk tends to fluctuated. Based on the results of the correlation coefficient analysis, it shows a moderate level of relationship Based on the coefficient of determination of 21.1%. Based on the hypothesis submission, it is concluded that there is no significant effect of financial leverage on earnings per share (EPS) at PT Aneka Tambang (Persero) Tbk in 2007-2016.Keywords: financial leverage; debt ratio; earning per share. ABSTRAKTujuan dari penelitian ini untuk mengetahui dan menganalisis Financial Leverage, Earning Per Share (EPS), dan besarnya pengaruh financial leverage terhadap Earning Per Share (EPS) pada PT Aneka Tambang (Persero) Tbk periode 2007-2016. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis metodenya eksplanatory. Skala pengukurannya menggunakan skala rasio. Sedangkan analisis statistik berupa uji asumsi klasik, koefisien korelasi, regresi, dan determinasi. Perkembangan Financial Leverage dan Earning Per Share (EPS) pada PT Aneka Tambang (Persero) Tbk cenderung mengalami fluktuatif. Berdasarkan hasil analisis koefisien korelasi menunjukkan tingkat hubungan yang sedang. Berdasarkan nilai koefisien determinasi sebesar 21,1%. Berdasarkan pengujian hipotesis disimpulkan tidak terdapat pengaruh yang signifikan financial leverage terhadap Earning Per Share (EPS) pada PT Aneka Tambang (Persero) Tbk pada tahun 2007-2016.Kata Kunci: financial leverage; debt ratio; earning per share.]]>
