PENGARUH CASH RATIO, ROA, DAN DAR TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN JII (2020-2025)NIM.: 22108030080Syifa Arrista SafitriauthorThis study aims to analyze the effect of Cash Ratio (CR), Return on Assets (ROA), and Debt to Asset Ratio (DAR) on firm value, with firm size as a moderating variable, in companies listed on the Jakarta Islamic Index (JII) for the 2020–2025 period. This study used secondary data with a purposive sampling technique, resulting in a sample of 16 companies with 96 observations. Data analysis was performed using panel data regression and Moderated Regression Analysis (MRA) using EViews 12. The results showed that CR had no significant effect on firm value, while ROA and DAR had a positive and significant effect. Firm size moderated the effect of CR and DAR, but not the effect of ROA on firm value. These findings indicate that profitability and leverage are factors influencing firm value, while liquidity is not a primary consideration for investors in companies listed on the Jakarta Islamic Index.658.15 Manajemen Keuangan2026-06-17UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis