Earning per share is a ratio that show how big the profit that will be received by each investor. Commonly company management, share holder, very interested to earning per share because it shows sum of rupiah that will be received. Financial leverage is the use of fixed cost with the hope of change to the earning per share the purpose of this research is to know financial leverage development and to know earning per share development at PT. Telekomunikasi Indonesia Tbk in 2001-2006 period, and to know how big the influence of financial leverage at PT. The method that used is descriptive quantitative method with person product moment correlation analysis and simple regression linier analysis. To calculate how big the influence of financial leverage to earning per share, writer use coefficient determination and for t test with significantcy layer is 0,05. Based form research result and analysis showed that financial leverage influenced to earning per share at PT. Telekomuniksi Indonesia Tbk this can be showed with using statistic method and using SPSS 12, 0 for window program. In the calculation it resulted the regression Y = 1226,41 + (-1483,48) X, correlation value (r) = 0,838, coefficien determination (cd) =70,2 % which means eps influenced 70,2 % by financial leverage negative value, sided way. While in hypotesis test with t test resulted t count = -3,07 while t table value = -2,77 where t count > t table which mean H0 rejected H1 accented which means also financial leverage influenced to earning Keysword : Financial Leverage, Earning Per Share

Earning per share is a ratio that show how big the profit that will be received by each investor. Commonly company management, share holder, very interested to earning per share because it shows sum of rupiah that will be received. Financial leverage is the use of fixed cost with the hope of change to the earning per share the purpose of this research is to know financial leverage development and to know earning per share development at PT. Telekomunikasi Indonesia Tbk in 2001-2006 period, and to know how big the influence of financial leverage at PT. The method that used is descriptive quantitative method with person product moment correlation analysis and simple regression linier analysis. To calculate how big the influence of financial leverage to earning per share, writer use coefficient determination and for t test with significantcy layer is 0,05. Based form research result and analysis showed that financial leverage influenced to earning per share at PT. Telekomuniksi Indonesia Tbk this can be showed with using statistic method and using SPSS 12, 0 for window program. In the calculation it resulted the regression Y = 1226,41 + (-1483,48) X, correlation value (r) = 0,838, coefficien determination (cd) =70,2 % which means eps influenced 70,2 % by financial leverage negative value, sided way. While in hypotesis test with t test resulted t count = -3,07 while t table value = -2,77 where t count > t table which mean H0 rejected H1 accented which means also financial leverage influenced to earning Keysword : Financial Leverage, Earning Per Share

https://elib.unikom.ac.id/gdl.php?mod=browse&op=read&id=jbptunikompp-gdl-s1-2007-galihnangg-6752