<![CDATA[This study aims to analyze the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Company Value as measured by Price to Book Value (PBV). Company value represents the market's assessment of a company's financial performance and future prospects. This study uses a quantitative approach with multiple linear regression analysis to examine the effect of liquidity and leverage on company value. Sample in this research have a 11 sampel is 2014-2024 period. The data analysis includes the t-test, F-test, and coefficient of determination. The results show that Current Ratio has no significant effect on Company Value. This is indicated by a t-value of 0.689, which is lower than the t-table value of 2.365, with a significance level of 0.553 > 0.05. Therefore, the hypothesis stating that Current Ratio affects Company Value is rejected. In contrast, Debt to Asset Ratio has a positive and significant effect on Company Value, as indicated by a t-value of 2.675, which is greater than the t-table value of 2.365, with a significance level of 0.021 < 0.05. Furthermore, the F-test shows that Current Ratio and Debt to Asset Ratio simultaneously have a significant effect on Company Value, with an F-value of 5.608, greater than the F-table value of 4.74, and a significance level of 0.028 < 0.05. The coefficient of determination indicates an R Square value of 0.713, meaning that Current Ratio and Debt to Asset Ratio jointly explain 71.3% of the variation in Company Value, while the remaining 28.7% is explained by other factors outside the research model.]]>
