<![CDATA[This study aims to test and analyze the effects of operating profit margin, earnings per share, and capital structure on firm value, with profitability serving as a mediating variable. The research sample was determined using purposive sampling. The sample consisted of 100 companies from 20 industrial manufacturing firms during the 2021–2025 period. The data were then analyzed using a series of classical assumption tests, multiple linear regression analysis, mediation tests, and hypothesis testing. The results of this study indicate that operating profit margin and capital structure do not affect profitability. However, the Earnings Per Share variable does influence profitability. OPM, EPS, and capital structure do not influence firm value. The profitability variable, however, does influence firm value. The results of the mediation test show that OPM and capital structure do not influence firm value through profitability. EPS, on the other hand, influences firm value through profitability.]]>
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