The purpose of this study was to determine the effect of investment decision, funding decision, and dividend policy on firm value with earnings quality as a moderating variable. The population in this study is a baking company listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2021 as many as 43 companies. The sampling techniques used in this study was purposive sampling which resulted in 92 observations. The data in this study were obtained from the company’s annual report. The data analysis techniques used in this research are multiple regression analysis test. The results of the analysis show that investment decision and funding decision have a positive effect on firm value, whereas dividend policy and earnings quality does not effect on firm value. Then in the moderation test the result of this study show that, earnings quality is not able to strengthen the effect of investment decision, funding decision, and dividend policy on firm value.