This study aims to determine the effect of Political Connections, Audit Committees, and Institutional Ownership on Firm Value with Firm Size as a moderating variable. This research is an exploratory study conducted to find out and explain more deeply and holistically the characteristics of the variables studied in a situation. The sample used in this study is LQ45 companies listed on the Indonesia Stock Exchange for the period 2022-2024 with a sample of 31 companies. The technical data analysis used in this study is Panel Data Regression and Moderated Regression Analysis. The results of the study provide empirical evidence that Political Connections affect Firm Value, Audit Committees affect Firm Value, Institutional Ownership affects Firm Value, Firm Size moderation can strengthen the influence of Political Connections on Firm Value, Firm Size moderation can strengthen the influence of Audit Committees on Firm Value, and Firm Size moderation can strengthen the influence of Institutional Ownership on Firm Value.