<![CDATA[The increase in company value that does not align with the pace of growth or the size of the company highlights the critical role of growth and company size in creating value, as well as the possibility that profitability becomes the key driver of this relationship. This study aims to analyze the role of profitability in moderating the impact of growth and company size on company value. This associative quantitative research uses the population of all cosmetic companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Data were analyzed using MRA with the assistance of SPSS version 20 software. The results of the study indicate that growth has no effect, while size affects company value. Profitability successfully moderates the influence of company growth and size on firm value. In addition, the moderating effect on the influence of company size occurs because high profitability signals that large companies are able to manage their assets efficiently. These findings underscore the importance of profitability strategies as a complement to asset growth in creating firm value.]]>
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