Analisis Pengaruh Operating Leverage Dan Financial Leverage terhadap Earning Per Share (Eps) di Perusahaan Properti yang terdaftar di BEI (2007-2011)

This research aims to analyze the effect of Operating Leverage and Financial Leverage against the Earning Per Share (EPS). Samples of research used in this study is the property sector companies were listed on the Indonesia stock exchange (idx) with observation period 2007 – 2011 by using purposive sampling method. hypothesis testing is carried out by multiple regression analysis. Results of the study simultaneously both the variable Operating Leverage and Financial Leverage effect significantly to Earning Per Share (EPS). Partially Operating Leverage has no effect against the Earning Per Share (EPS). This is because in the calculation of DOL there is some weakness because it uses a different approach in his calculations and will affect the results of the DOL. So in this case the value of the DOL does not reflect the company's true performance. As for variable Financial Leverage effect significantly to Earning.Keywords: operating leverage, financial leverage and earning per share