<![CDATA[Abstract: This study aims to determine the simultaneous and partial effects of DAR, ROA, and DER on Firm Value (Price-to-Book Value) in cosmetics and household goods companies listed on the Indonesia Stock Exchange (IDX). The sample consists of 8 companies over the 2019–2023 period, resulting in 40 observations. The study employs a quantitative research method and multiple linear regression analysis. The F-test results indicate that DAR, ROA, and DER simultaneously influence Price-to-Book Value (PBV), with an F-calculated value (55.712) exceeding the F-table value (2.87). The t-test results show that DAR has a negative effect on PBV (-t-calculated -3.383 < -t-table -2.02809), ROA has a positive effect on PBV (t-calculated 2.329 > t-table 2.02809), and DER has a negative effect on PBV (-t-calculated -5.515 < -t-table -2.0809). The R² test yields an adjusted R-square value of 0.808, meaning that 80.8% of the variation in PBV is explained by the three independent variables (DAR, ROA, and DER), while the remaining 19.2% is explained by variables outside this research model. Keywords: DAR, ROA, DER, and PBV Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial DAR, ROA, dan DER Terhadap Nilai Perusahaan (Price To Book Value) Pada Perusahaan Kosmetik Dan Keperluan Rumah Tangga Yang Terdaftar Di BEI. Jumlah sampel 8 perusahaan pada periode 2019 – 2023 dengan jumlah 40 pengamatan. Metode penelitian kuantitatif serta menggunakan regresi linier berganda. Hasil Uji F secara simultan variabel DAR, ROA dan DER berpengaruh terhadap Price To Book Value (PBV) dengan nilai Fhitung (55.712) > Ftabel (2.87). Hasil Uji t, variabel DAR berpengaruh negatif terhadap Price To Book Value (PBV) dengan nilai -thitung (-3 383) < -ttabel (-2.02809), variabel ROA berpengaruh positif terhadap Price To Book Value (PBV) dengan nilai thitung (2.329) > ttabel (2.02809), dan variabel DER berpengaruh negatif terhadap Price To Book Value (PBV) dengan nilai -thitung (-5.515) < -ttabel (-2.0809). Uji R2, nilai adjusted R square adalah sebesar 0.808 artinya 80.8 % variabel Price To Book Value (PBV) yang bisa dijelaskan oleh variasi dari ketiga variabel independen yaitu DAR, ROA dan DER sedangkan sisanya 19.2 % dijelaskan oleh variabel lain diluar model penelitian ini. Kata Kunci: DAR, ROA, DER Dan PBV]]>
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