ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABEL MODERASI (Perusahaan Subsektor Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

This study was conducted to analyze the factors that affect company value with
Earnings Per Share as a moderation variable in real estate and property subsector
companies listed on the IDX for the 2017-2021 period. In this study, factors that affect
company value use Intellectual Capital, Collateralizable Assets, and Dividend Policy.
This research is a quantitative research and the type of data used secondary data is the
company's financial statements published in the research period. The population used
is property sector companies, real estate, and building construction of the real estate
subsector and property listed on the IDX as many as 10 companies. The sample is
selected by purposive sampling, which determines several criteria needed. The methods
used are descriptive analysis, classical assumption test, moderation regression
analysis, and hypothesis test. The results of this study are intellectual capital and
collateralizable assets, each of which affects the value of the company. While the
dividend policy has no effect on the value of the company. Earnings per share do not
moderate the effect of collateralizable assets on company value. Earnings per share
successfully moderates the influence of intellectual capital on company value and
dividend policy on company value.

Keywords : Intellectual Capital, Collateralizable Assets, Dividend Policy,
Company Value