<![CDATA[ABSTRACT This research was conducted as a tool to test the significance of Financial Leverage and Profitability on Earning Per Share (EPS) in Food and Beverage Companies on the IDX in 2016-2020. The research variables are Financial Leverage (X1), Profitability (X2) and Earning Per Share (Y) using the percentage unit of measure (%). The population is all Food and Beverage sub companies listed on the IDX, with a sample of 6 companies during 2016-2020. The data that has been collected is then processed using the ratio of Debt to Equity Ratio, Return on Assets and Earnings Per Share with the SPPS (Statistics Product and Service Solution) version 26 program. The hypothesis testing uses classical assumption tests, multiple linear analysis, coefficient of determination testing and hypothesis testing. From the research that has been done, it is found that Financial Leverage has no significant effect on EPS. While the independent variable ROA has an effect on EPS. Through this research, it is hoped that the company will further increase its profitability in order to get increased shares so that it can provide more benefits for the company and investors. Keywords: Debt to Equity Ratio (DER); Return On Asset (ROA); Earning Per Share (EPS) ABSTRAK Penelitian ini dilakukan sebagai alat uji pengaruh signifikansi Financial Leverage dan Profitabilitas terhadap Earning Per Share (EPS) di Perusahaan Makanan dan Minuman di BEI Tahun 2016-2020. Variabel penelitian yaitu Financial Leverage (X1), Profitabilitas (X2) dan Earning Per Share (Y) dengan menggunakan satuan ukur presentase (%). Populasi adalah seluruh perusahaan sub Makanan dan Minuman yang tercatat di BEI, dengan sampel 6 perusahaan selama tahun 2016-2020. Data yang sudah dikumpulkan kemudian diolah menggunakan rasio Debt to Equity Ratio, Return on Asset dan Eaning Per Share dengan program SPPS ( Statistic product and Service Solution) versi 26. Pengujian hipotesisnya digunakan uji asumsi klasik, analisis linear berganda, pengujian koefisien determinasi dan pengujian hipotesis. Dari penelitian yang telah dilakukan di dapatkan Financial Leverage tidak berpengaruh secara signifikan pada EPS. Sedangkan variabel bebas ROA ada pengaruh terhadap EPS. Melalui penelitian ini harapannya perusahaan lebih meningkatkan profitabilitasnya agar mendapatkan lembar persaham yang meningkat sehingga dapat memberikan manfaat lebih bagi perusahaan dan penanam modal. Kata Kunci : Debt to Equity Ratio (DER); Return On Asset (ROA); Earning Per Share (EPS)]]>
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