<![CDATA[Getting profit is not the end goal, but getting the opportunity to grow (value) and continue to increase revenue is the essence of the company's existence. Therefore, the company value is considered important (as a long-term goal). This study seeks to analyze the factors that shape the value of a company, so that research recommendations can be made. In research implementation, quantitative methods are used with statistical regression analysis. The research object is a company engaged in the consumer goods sector, totaling 22. The type of research data is a panel, with a purposive technique of taking. The results suggest that the rise and fall of firm value is strongly influenced by technical and fundamental factors, particularly from the aspect of earnings management. The company's ability to manage and manage profits has an impact on increasing the company's business effectiveness, and has an impact on improving the company's financial quality. This makes investors perceive and assess a company as having a good future, thereby increasing the company's value.]]>
