PENGARUH RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to determine the effect of Return On Assets (ROA) of the Earning Per Share (EPS), the influence of Return On Equity (ROE) to Earning Per Share (EPS) and to determine the effect of Return On Assets (ROA) and Return on Equity (ROE) to Earning Per Share (EPS) on insurance companies listed on the Indonesia Stock Exchange. The results of this study indicate that the Return On Assets partially do not have significant effect on Earning Per Share. Same thing with Return On Equity is partially no significant effect on Earning Per Share. However, Return on Assets and Return on Equity simultaneous significant effect on Earning Per Share.