This study aims to explain how the effect of the current ratio, capital structure, and ROE on firm value with company size as a moderation variable on consumer goods companies listed on the Indonesia Stock Exchange from 2015 to 2017. The sampling technique used in this research is the purposive sampling method, with 36 samples of companies that have met certain criteria. The data analysis method used is random-effects model regression analysis determined based on the results of the LM Test being run on eviews software version 9.5. The test result indicated that the current ratio has no significant impact on firm value. While the debt-to-equity ratio, return on equity, and firm size positively impacts firm value, firm size can strengthen the influence of return on equity on firm value.