<![CDATA[This study aims to determine the influence of Debt to Equity Ratio, Return on Equity, and company size on the management of profit and company value. This study uses probability sampling with a targeted sampling technique; the sample used is 30 industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This type of research is quantitative with descriptive statistics, panel data regression analysis, panel data regression test methods, hypothesis tests, classical assumptions, and Sobel tests, with data processing using EViews 12 software. This study shows that the Debt to Equity Ratio and Return on Equity have an effect on earnings management, and company size has no effect on earnings management. The Debt to Equity ratio and the size of the company affect the value of the company; the Return on Equity and earnings management have no effect on the value of the company. With earnings management as an intermediate variable, it is not possible to mediate the variables of Debt to Equity Ratio, Return on Equity, and company size to company value. The implications of this study emphasize the importance of managing capital structure and profitability in increasing the value of a company.]]>
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