The financial report is a structured presentation of the financial position
and financial performance of a company. Financial reports provide information
including information about profits, debt, assets and capital. Information about
financial statements obtained from capital markets in Indonesia is commonly
called the Jakarta Islamic Index (JII). This study aims to (1) prove and analyze the
effect of profitability on firm value; (2) to analyze and analyze the influence of
capital structure on firm value; (3) to prove and analyze the effect of company
size on firm value. Profitability is proxied by Return On Equity (ROE), Capital
Structure which is proxied by Debt to Equity Ratio (DER), and Company Size
which is proxied by Natural Asset Logarithms to Firm Value with Price to Book
Value (PBV) proxy, simultaneously and partially.
The population in this study is the Islamic Company listed on the JII for
the period 2015-2018. In taking samples using purposive sampling method with
several predetermined criteria. The data analysis method used in this study is
multiple regression analysis.
The results of this study indicate that Profitability has positif effect and
significant on firm value, Capital Structure has no effect and on firm value, firm
size has a negative and significant effect on profitability.

Keywords: Profitability (ROE), Capital Structure (DER), Firm Size (Ln. Aset),
Firm Value (PBV).