Analysis of the Effect of Profitability, Liquidity, Company Size, and Covid Pandemic on Company Value With Leverage as A Moderating Variable in Food and Beverage Manufacturing Companies Listed on The IDX In 2017- 2021

: This study aims to examine the effect of Profitability, Liquidity, Company Size and Pandemic on Firm Value with Leverage as a moderating variablein food and beverage sub-sector manufacturing companies listed on the IDX in 2017- 2021. The test used in this study is the multiple regression test. The data used is secondary data. The research results showthat for the variable profitability and leverage have a positive and significant effect on firm value. For liquidity variables, company size and pandemic have no effect on firm value. While the variable is only able to moderate the relationship between profitability and company size variables on firm value. while the relationship between liquidity and the pandemic on company value cannot be moderated by leverage.