Definition Of Earnings Per Share (EPS):
Earnings Per Share (EPS) is the level of analysis tools that use the concept of profitability companies profit. EPS is one of two tools of measurement often used to evaluate common stock addition PER (Price Earning Ratio) in financial circles (Fabozzi, 1999: 359).
According to the Dictionary of Accounting (Abdulah, 1994: 77) earnings per share is the net income of the company for a year divided by the average number of shares outstanding, with net income was reduced by the preferred stock is accounted for that year.
According to Baridwan (1992: 333), earnings per share is the amount of income earned in one period for any outstanding shares, and will be used by the leadership of the company to determine the size of the dividend to be distributed.
EPS, or earnings per shares is the level of net profit for each sheet is capable to achieve the company at the time of launch operations. Earnings per share or EPS sheets on income gained from that available to ordinary shareholders divided by average number of common stock outstanding.
According to Gibson (1996: 313) earnings per share is the ratio that shows the revenues generated per sheet stock. While according to Weygandt et. Al. (1996: 805-806) and Elliot and Elliot (1993: 250) earnings per share net income rate obtained per sheet of common stock. One of the reasons investors buy stocks is to get dividends, if the value of the profit per share is small then small company also possible to share dividends. It can be said investor would be more inseminate stocks have earnings per share compared with earnings per share share low. Earnings per share for its low stock price tend to make it down.

