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This study aims to examine of the value of goodwill, capital structure, debt to equity ratio and current ratio of the company affect earnings per share in LQ 45 in Indonesia Stock Exchange, either simultaneously or partially. Analysis was from 11 companies that obtained from the company that owns and LQ 45 present value of goodwill in the statement of financial position. Research hypothesis testing is done by using multiple linear regression analysis. The results showed that simultaneously, the value of goodwill, capital structure debt to equity ratio and current ratio gives effect to earnings per share. Partially value of goodwill, capital structure and the current ratio does not influence sigifikan on earnings per share. This means that changes in the revised IAS 22, 2010 regarding the discontinuation of goodwill amortization significant positive impact on earnings per share of the company. As for the debt-to-equity ratio is partially not significantly affect earnings per share.
Kata kunci: goodwill, struktur modal, debt to equity ratio, current ratio, earning per share
