Analisis Pengaruh Financial Leverage Terhadap Return on Equity dan Earning per Share Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia

This research is titled “Analysis Over the Influence of Financial Leverage on Return on Equity and Earning per Share of Listed Plantations Company in Indonesia Stock Exchange: The goal of the research is to investigates and analyze the influence of Financial Leverage-by Debt to Equty Ratio and Debt to Assets Ratio- on Return on Equity and Earning per Share.Research method make us of descriptive analysis method and statistic analysis include multiple linear regression.The research data used time series include 2006 until 2009.The result show that financial leverage (Debt to Equity Ratio and Debt to Assets Ratio) simultantly there are influence significant on both of Return on Equity and Earning per Share. Partially show Debt to Equty Ratio influence significant on both of Return On Equtiy and Earning Per Share. Partially show the difference on Debt to Assets Ratio. It show Debt to Assets Ratio not influence significant on both of Return On Equity and Earning Per Share.