<![CDATA[This study is aimed at investigating the influence financial leverage, operating leverage and total asset turn over toward earning per share . the date to be used in this thesis are sukunder date such as financial statement form 14 oil & gasdan coal mining companies. The analytical tool used in this study is a model of multiple regersi , to see the effect of financial leverage, operating leverage and total assets turnover to earning per share, and by using the classical assumption that test for normality and multicollinearity and assisted Eviews version 7. Results of the researchshowed that financial leverage, operating leverage and total assets turnover jointly significant effect on the earning per share. This shows that the variables that affect earnings per share is derived from liquidity ratio and activity ratio.Following that, if only partially visible two independent variables significantly to earning per share are financial leverage and operating leverage , the twovariables have a positive effect on the earing per share means if financial leverage and operating leverage has increased then , it will increase in earnings per share.]]>
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