<![CDATA[Purpose – This study aims to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on firm value with firm size as a control variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Design/methodology/approach – This study uses a quantitative approach with secondary data obtained from the annual financial statements of manufacturing companies in 2024. The sample consisted of 70 companies selected using purposive sampling. Data were analyzed using multiple linear regression analysis with SPSS software. Originality – This study provides empirical evidence regarding the influence of profitability, solvency, and liquidity on firm value by including firm size as a control variable. Findings and Discussion – The results show that ROA, DER, CR, and firm size simultaneously affect firm value. However, partially, each variable does not significantly affect firm value. The coefficient of determination indicates that the independent variables explain 39.7% of the variation in firm value. Conclusion – Financial performance variables and firm size collectively influence firm value in manufacturing companies listed on the IDX. Keywords – Return on Assets, Debt to Equity Ratio, Current Ratio, Firm Value, Firm Size, Manufacturing Companies.]]>
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