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This study aims to examine and determine the effect of debt to equity ratio and return on assets on earnings per share with firm value as a moderating variable in various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The population in this study was 45 companies in various industrial sub-sectors listed on the Indonesia Stock Exchange (BEI) during the 2016 2018 period. The sample is part of the number and characteristics of the population. The sampling technique used in this research was purposive sampling. The data analysis technique used path analysis. The results showed that the Debt To Equity Ratio (DER) had a significant effect on Earning Per Share, meaning that partially the Debt to Equity Ratio (DER) had an effect on Earning Per Share (EPS). Return On Asset (ROA) affects Earning Per Share (EPS), which means that partially, Return On Asset (ROA) affects Earning Per Share (EPS). Price to Book Value (PBV) as a moderating variable is proven to be able to strengthen the effect of Debt to Equity Ratio (DER) on Earning Per Share, this shows that Price to Book Value (PBV) moderates the Debt to Equity Ratio (DER) against Earning Per Share (EPS). Price to Book Value (PBV) as a moderating variable is proven to be able to strengthen the effect of Return On Assets (ROA) on Earning Per Share (EPS), this shows that Price to Book Value (PBV) moderates the Return On Asset relationship. (ROA) against Earning Per Share (EPS).

asian business research journal

Effect of Debt to Equity Ratio and Return on Assets on Earnings per Share with Firm Value as a Moderating Variable in Various Industrial Sub-Sector Manufacturing Companies Indonesia