<![CDATA[This study aims to examine the influence of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Company Size on Company Value at PT Sinar Mas Agro Resources and Technology Tbk for the period 2015–2024. This study employed a quantitative method with an associative approach using secondary data from the company's annual financial reports. The data were analyzed using multiple linear regression, preceded by classical assumption tests, and tested using t-tests, F-tests, and the coefficient of determination. The partial results show that NPM and TATO do not have significant effects on Company Value, while Company Size has a negative and significant effect. Simultaneously, NPM, TATO, and Company Size have a significant effect on Company Value. The coefficient of determination (R²) of 0.723 indicates that the three independent variables explain 72.3% of the variation in Company Value. The study concludes that Company Size is the only variable that has a significant partial relationship with Company Value, while the three variables collectively have a significant relationship with Company Value]]>
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