<![CDATA[This study aims to analyze the effect of profitability, leverage, and firm size on Earnings Per Share (EPS) in property sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period. EPS is a key indicator of a company’s financial performance and is a primary concern for investors. The research employs a quantitative approach using purposive sampling, involving 40 companies and yielding 80 observations. Data were obtained from annual reports and analyzed using multiple linear regression. The results show that profitability, measured by Return on Equity (ROE), has a positive and significant effect on EPS. In contrast, leverage, measured by the Debt to Assets Ratio (DAR), has a negative and significant effect on EPS. Meanwhile, firm size, proxied by the natural logarithm of total assets, does not have a significant effect on EPS. These findings indicate that efficient profit management and capital structure play a more crucial role in determining EPS than company scale. This research contributes theoretically to corporate finance literature and provides practical implications for company management and investors in making strategic financial decisions]]>
Copyrights © 2025
