Journal of Contemporary Accounting
Volume 6 Issue 1, 2024

Analysis of factors affecting company value with EPS as a moderation variable

Heliani Heliani (Department of Accounting, Universitas Nusa Putra, Sukabumi, Indonesia)
Vina Herdina (Department of Accounting, Universitas Nusa Putra, Sukabumi, Indonesia)
Taofik Muhammad Gumelar (Department of Accounting, Universitas Nusa Putra, Sukabumi, Indonesia)



Article Info

Publish Date
26 Apr 2024

Abstract

This study was conducted to analyze the factors that affect company value with EPS 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 used secondary data is the company's financial statements published in the 2017-2021 on the IDX and has 10 companies for the population. 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. EPS do not moderate the effect of collateralizable assets on company value. EPS successfully moderates the influence of intellectual capital on company value and dividend policy on company value.

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Journal Info

Abbrev

JCA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting ...