Abstract:
The aim of this research is to analyze the effect of profitability which is measured by net profit margin and return on equity, working capital which is measured by current ratio, capital structure which is measured by debt to equity, and assets utilization which is measured by asset turnover on earnings per shares.
The research used a purposive sampling method. Samples in this research are listed telecommunication company in Indonesian Stock Exchange, period 2010 until 2012. This research used descriptive statistic, explanatory research, and hypothesis testing. In explanatory research, the research used panel regression and classical assumption to analyze the data.
The result of the research shows that net profit margin, return on equity, current ratio, debt to equity, and total assets turnover simultaneously affect earnings per share.