2. The effect of CAR on EPS:
CAR analysis shows the significance value of 0.001 with a regression coefficient is negative. CAR affect on
EPS, this can be seen from the significant value of 0.001 ≤ 0.05. CAR is the ratio of financial related to banking
capital where the amount of capital a bank will have an effect on whether or not a bank is able to efficiently
carry out its activities. If the capital owned by bank is able to absorb losses that cannot be avoided, then the bank
can manage its operations efficiently, so that wealth of bank (shareholder) is expected become increased and
vice versa (Muljono, 1999).
3. Effect of Fixed Assets to Equity Ratio on EPS:
Analysis result show Fixed Assets to Equity Ratio indicate insignificant value of 0.079 with a regression
coefficient is negative. Fixed Assets to Equity Ratio has no effect on EPS due to insignificant value of 0.079>
0.05. This result support Dahliawati Febrianto (2012) which states that ATTM has no effect on EPS. The higher
Fixed Assets to Equity Ratio means of capital owned bank is insufficient to support the fixed assets, so that
possibility of bank in greater problematic conditions