Pengaruh Earnings per Share (EPS) dan Price Earnings Ratio (PER) terhadap Return Saham Perusahaan pada Sektor Food and Beverages Periode 2005-2008

The major purpose of this study is to understand the influence of the financial ratio (Earning Per Share and Price Earnings Ratio) partially and simultaneously to the stock return. The sample in this research are companies food and beverages sector that has been listed in the Indonesia Stock Exchange. Number of companies that serve as the sample in accordance with the criteria is 13 so that the amount of company data as much as 52. Method used in this research is quantitative method. The data collected is of secondary data such as financial data and stock closing price last year. On this research there are two variables, namely dependent variable and independent variables. Dependent variable in this research is the stock return and independent variable is Earnings Per Share and Price Earnings Ratio. Analysis of data in this study using regression analysis method. Hypothetical test in this research is conducted partially and simultaneously. Results of the research show that partially only the Price Earnings Ratio affecting stock return, while simultaneously there is a significant influence between Earning Per Share and Price Earnings Ratio to the stock return. This indicates that the investors in the period of this research still considering Earnings Per Share (EPS) and Price Earnings Ratio (PER) in purchasing shares.