The goal of this research is to examine the influence of independent variables, namely current ratio, debt to equity ratio, and return on assets on company value proxied by price to book value of banking sub-sector companies listed on the Indonesia Stock Exchange in 2020-2024. This research approach is quantitative, using secondary data, namely financial reports obtained from the IDX website. The population is amounted to 47 companies while the sample consisted of 27 companies selected by purposive sampling method. This research applied panel data regression using Eviews 13. Results indicate that current ratio, debt to equity, and return on assets partially and simultaneously has significant influence on company value with determination level of 97%.