This research is intended to prove the effect of PER, DER and EPS on stock returns. The population in this study are non-manufacturing companies in the transportation sector with 21 companies with a sampling technique with certain criteria. The sample criterion is to have a complete stock return report that has been registered on IDX, the research sample is 126 of 21 companies times 6 years of financial reports listed on the IDX. The data analysis technique used in this study was a quantitative method using descriptive analysis and multiple linear regression analysis, as well as classical assumption tests as a prerequisite for multiple linear regression tests using SPSS software. The results showed that PER (Price earning ratio) did not have a positive and significant effect on Stock Returns, DER (Debt to equity ratio) did not have a positive and significant effect on Stock Returns and EPS (Earning per share) had a positive and significant effect on Stock Returns in manufacturing companies in the transportation sub-sector listed on the IDX for 2017- 2022.