<![CDATA[This study aims to analyze the effect of Investment Decisions, Funding Decisions, and Firm Size on Firm Value with Profitability as an intervening variable in Properties & Real Estate sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This research uses an associative method with a quantitative approach. The research sample consists of 75 companies with 225 observations selected using purposive sampling techniques. The data were analyzed using panel data regression and the Sobel Test with the assistance of EViews 13. The results show that Investment Decisions, Funding Decisions, and Firm Size simultaneously have a significant effect on Profitability. Partially, Investment Decisions and Firm Size have a positive and significant effect on Profitability, while Funding Decisions have a negative and significant effect on Profitability. Investment Decisions, Funding Decisions, Firm Size, and Profitability simultaneously also have a significant effect on Firm Value. Partially, Investment Decisions, Funding Decisions, and Profitability have a positive and significant effect on Firm Value, while Firm Size has a negative and significant effect. The Sobel Test results indicate that Profitability is able to significantly mediate the effect of Investment Decisions, Funding Decisions, and Firm Size on Firm Value. These findings emphasize that the company's ability to generate profits plays an important role in explaining the relationship between financial decisions and firm size on Firm Value.]]>
