UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS, AKTIVITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA SEKTOR PROPERTI DI BEI

The property sector is characterized by long-term assets, which influence firm value through various internal factors. This study aims to examine and analyze the influence of profitability, activity, and leverage on firm value, with firm size as a moderating variable, in the property sector for the 2022-2024 period. Purposive sampling was used for 37 companies. The study utilized secondary data obtained from annual reports. The analytical methods used were multiple linear regression and moderated linear regression. The results show that profitability and activity have no effect on firm value, while leverage does. Firm size does not moderate the relationship between profitability and activity on firm value, while firm size weakens the effect of leverage on firm value.