摘要：The financial report is a very important tool to obtain information relating to thecompanys financial position. Company financial data contained in corporatefinancial statements consisting of balance sheet, income statement, statement ofchanges in cash flows, statement of changes in capital, and the notes to financialstatements. In determining the prospects and risks of the shares issued in theIndonesian Stock Exchange, it is important for investors / potential investors toanalyze financial statements of the companys outstanding shares of the issuer.Profitability, Leverage, and Size of Companies is one way to determine the levelof earnings pershare know the performance of the firm and the publisher share.The purpose of this study was to determine whether variable Profitability,Leverage, and Size of Company influence on earnings pershare. The samplepopulation was obtained from manufacturing companies listed in IndonesiaStock Exchange. The research is only performed on a manufacturing company.Processing and data analysis in this study using multiple linear regression withSPSS 14.
