PENGARUH LABA BERSIH (NET INCOME) TERHADAP PENDAPATAN PER LEMBAR SAHAM (EPS) PADA PT. TELKOM TBK. BANDUNG

In principle one of the purpose of every company is to produce profit as big as they can, that eventually will influenced to EPS that will received by investor, which is the bigger net income that available the bigger also Earning Per Share that will be received. Because of that Net Income could influenced to Earning Per Share.

The purpose of this research is is to know the development of Net Income and development of Earning Per Share at PT. TELKOM Tbk. Bandung, also to know how far Net Income influenced to Earning Per Share at PT. TELKOM Tbk. Bandung.

The method that used is descriptive quantitative method with simple regression linier analysis and Pearson correlation. Beside of that writer also use coefficient determination calculation and (t) test with significantly layer 0,05 or 5 %.

Based from research result and analysis, showed that Net Income influenced to Earning Per Share, which this can identify with statistic method and SPSS 14.0 for windows program. In the calculation resulted regression Y = - 4,44 + 0,049 X and correlation value (r) = 0,989, which means it have a very strong relation between Net Income to Earning Per Share. The coefficient determination (cd) = 97,8 %. While in hypotesis test using (t) test resulted tcount = 11,58 while ttable = 3,182, because tcount > ttable so Ho rejected and H1 accepted which means Net Income influenced to Earning Per Share.