The Influence of Earnings Per Share, Debt to Equity Ratio and Company Size on Stock Return

The activities of manufacturing companies that utilize technology have provided easy information for investors. However, the COVID-19 pandemic has resulted in uncertainty investors, where asymmetric stock return response also impacts financial markets Indonesia. This paper examines influence earnings per share (EPS), debt-to-equity ratio (DER), and firm size (FS) on (SR). Using a purposive sampling method with listed Indonesia Stock Exchange 2016-2020 period moderated regression analysis (MRA) as tool testing variables. study uses document social research exploring theoretical model empirical results how share, debt to equity ratio, company returns. showed from various results, there is still little ability earning variables analyze Exchange. can be expected contribute further facilitate government approach development encourage economy. Meanwhile, investors informed about company’s performance. will provide advanced guidance convenience providing solutions increasing market value by returns.
 Keywords: (FS), (SR),