<![CDATA[The intention of this investigation is to investigate how capital structure, profitability, also company size affect firm value in businesses in the consumer goods industry's non-durable home products subsector that are listed on the IDX between 2020 and 2024. This research is motivated by fluctuations in company value indicated in PBV or “price-to-book value” ratio, which were influenced by capital market dynamics and economic conditions during and after the COVID-19 pandemic. Variations in profitability, increasing production and distribution costs, and the use of external financing raise concerns regarding the elements that determine firm value in this sector. Using secondary data from yearly financial reports from IDX and official corporation websites, this study employs a quantitative methodology. Purposive sampling was used to determine the sample, yielding six firms with thirty observations. Multiple linear regression using SPSS 25 was used to analyze the data, with the use of coefficient of determination analysis, t-tests, F-tests, and traditional assumption tests. The results demonstrate that business size has a positive but statistically negligible impact on company value, but capital structure also profitability have a considerable positive impact. With an R2 value of 0.841, indicates the model employed in this study can account for 84.1% of the variance in company value, all three factors simultaneously have a considerable affect on company value. The finding highlight profitability and financing decisions are key determinants of firm value in the non-durable household products subsector.]]>
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