Achievement of Corporate Value can have a positive impact, both internally and externally. This study aims to examine the effect of several variables on firm value mediated by earnings management and moderated by intellectual capital in property, real estate, and building construction companies on the Indonesia Stock Exchange (IDX) investigated. The number of samples is 58 companies, and this study uses secondary data in the form of financial statements for the 2014-2019 period. The data was processed using Path analysis with the Warp PLS program, which was used to analyze the effect of exogenous variables on endogenous variables to obtain a comprehensive picture of the relationship between variables. The results of this study indicate that increasing share ownership by managers in the company is not able to create optimal company performance; on the other hand, the greater the growth of the company, the smaller the practice of earnings management will be. The positive path coefficient indicates that the higher the capital structure score, the better the earnings management will be. Company ownership has a negative and significant effect on Company Value. The negative path coefficient indicates that the greater the share ownership by both managerial and institutional, the lower the firm value. Capital structure has no significant effect on firm value, indicating that the larger the capital structure, it is unable to have a real impact on changes in firm value. Furthermore, this study shows that earnings management significantly mediates the effect of firm ownership, firm growth, and capital structure on firm value. The Moderation test shows a negative and significant coefficient. Intellectual capital weakens the influence of earnings management. Better intellectual capital will reduce the impact of earnings management practices; then, the decline in the value of the company can be controlled.

The achievement of the company's goals is to increase profitability, namelyThe company's ability to obtain sales profits, total assets and own capitalResearch Objectives To find out Current Ratios, Company Size, Age of influential companies on Return On Assets in companies listed on the IDX. Population from this research is the company's fundamental report on the IDX for 6 years from 2017-2022.  Based on the criteria in the picking The sample was obtained as a total of 6 companies from 36 sub companies consumer sector listed on the Indonesia Stock Exchange for the period 2017-2022,  The results showed that the current ratio, company size had a positive effect on profitability and the age of the company negatively affected the profitability of manufacturing companies