This study aims to determine the significant effect of operating leverage and financial leverage leverage operating leverage on operating leverage on earnings per share partially or simultaneously. This type of research is associative research, with quantitative data from secondary data obtained from financial statements that have been published by the company. The population used is the financial statements of PT. Garuda Indonesia (Persero) Tbk for 15 years, from 2005 to 2019. The samples in this study were 8 years, namely from 2012 to 2019. The sampling technique used was purposive sampling, with the criteria for financial statement data updated with use the same currency in the presentation of the data. Data collection uses documentation and heritage studies. Data analysis methods used are the classic assumption test, multiple linear regression, multiple correlation, determination test, t test (partial test) and f test (simultaneous test ). partially the operational leverage and financial leverage have no significant effect on earnings per share, and simultaneously the operational leverage and financial leverage together do not significantly influence the earnings per share of PT. Garuda Indonesia (Persero) Tbk.
                        
                        
                        
                        
                            
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