| Effects of Stock Return, Trading Volume, Earning Per Share and Stock Split towards Bid-Ask Spread from Companies Listed in Indonesia Stock Exchange The aim of this research is to analyze the effects of stock return, trading volume, earning per share and stock split towards bid-ask spread in companies listed at Indonesia Stock Exchange. Research to use companies that practice stock split and those that do not. Multiple linear regression was used to analyse the data using the program, SPSS with a 5% significant level. The sample population was obtained from companies listed in Indonesia Stock Exchange. A total of 293 companies were analysed with 21 companies practicing stock split and 272 companies not practicing stock split in 2010 until 2012. The bid-ask spread is significantly affected by the stock return, trading volume, earning per share and stock split simultaneously in companies listed in Indonesia Stock Exchange. Partially there is insignificant positive relationship between stock return and the bid-ask spread, significant negative relationship between trading volume activity and bid-ask spread, and significant negative relationship between earning per share and bid-ask spread, an insignificant positive relationship between stock split and bid-ask spread |