Abstract: This study aims to determine the effect of Debt to Asset Ratio, Debt to Equity Ratio, Total Asset
Turnover, Firm size, and Ownership on Earning Per Share in construction companies in Indonesia.
The sample in this study is construction companies listed on the IDX, with a sampling technique
using purposive sampling and data analysis tools using multiple regression analysis. The results of
the analysis indicate that debt to asset ratio, debt to equity ratio, ownership and firm size has no
significant effect on earning per share, while total asset turnover significantly has an effect on
earning per share. The positive effect shows that the faster the asset turnover in generating sales, the
more Earning Per Share will increase.
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