Abstrak
The purpose of this research is to obtain empirical evidence of the effect of profitability represented by Profit Margin (PM), Return on Asset (ROA), and Return on Equity (ROE) on Earning Per Share (EPS) of PT. PLN (Persero). The method of analysis used to view and analyze the effect of profitability on Earning Per Share of PT. PLN (Persero) is a descriptive and statistical analysis. Testing statistical hypothesis test is carried out with simultaneous significance test (test statistic F) and individual significance test (test statistic t) with α = 5%. Analyzing data using statistical data processing software that is SPSS 20.00 for windows. Results of simultaneous significance test (F test) showed that the independent variables Profit Margin (PM), Return on Assets (ROA) and Return on Equity (ROE) jointly influence the dependent variable Earning Per Share (EPS). It can be seen from the SPSS results indicate a smaller significance level of α = 5% (0 <0,05). Results of individual significance test (t test) showed that the Profit Margin (PM) has no effect on the Earning Per Share (EPS) in which the significance level is greater than α = 5% (0.518> 0.05). Another independent variable is Return on Assets (ROA) and Return on Equity (ROE) has a positive effect on Earning Per Share (EPS).