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This study aims to determine the effect of Return on Asset and Debt to Asset Ratio on Earning Per Share at PT. Gudang Garam, Tbk. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination, and hypothesis testing. This study's results, Return on Asset have no significant effect on Earning Per Share by 4.0%; the hypothesis test is obtained t count <t table or (0.577 <2.306). Debt to Asset Ratio significantly affects Earning Per Share by 66.7%; hypothesis testing is obtained t count> t table or (4.005> 2.306). Return on Asset and Debt to Asset Ratio simultaneously have a significant effect on Earning Per Share, it is obtained the regression equation Y = 246,871 + 6,945X1 + 31,668X2 and a determination value of 77.1%, hypothesis testing obtained F value> F table or (8,593> 4,350).

Pengaruh Earning Per Share dan Return On Asset terhadap Harga Saham pada PT. Gudang Garam, Tbk.