<![CDATA[This study analyzes the effect of profitability (ROE), debt policy (DER), and investment decisions (PER) on company value (PBV) in the Indonesian insurance sub-sector (IDX, 2019-2023) using multiple linear regression and secondary data from company financial reports. The regression analysis shows a positive and significant effect of profitability (ROE) and a negative and significant effect of debt policy (DER) on company value (PBV). Investment decisions (PER), although showing a positive effect, are not statistically significant. The model explains 66.5% of the variance in PBV. These findings have practical implications for investors, insurance company management, and regulators in investment decision-making, corporate strategy, and regulatory development. This research contributes original insights by providing up-to-date empirical data for the post-pandemic period, filling a gap in the literature, and offering a comprehensive understanding of the dynamics of insurance company valuation in Indonesia.]]>
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