<![CDATA[This study aims to analyze the effect of firm size, working capital, and accounts receivable turnover on firm value, with profitability serving as an intervening variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' financial statements. The sample was selected using a purposive sampling technique, resulting in 10 companies out of a population of 63 mining companies. Data analysis was conducted through classical assumption tests, including the normality test and multicollinearity test, the coefficient of determination (R²) test, structural equation modeling (inner model), and hypothesis testing using SmartPLS version 3.0. The results indicate that firm size and working capital do not have a significant effect on profitability. Meanwhile, accounts receivable turnover has a positive and significant effect on profitability. Furthermore, the direct effect testing shows that firm size, working capital, accounts receivable turnover, and profitability do not have a significant effect on firm value. The indirect effect testing also reveals that firm size, working capital, and accounts receivable turnover do not have a significant effect on firm value through profitability as the intervening variable.]]>
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