Corporate value is a separate concern for companies, especially for consumer
non-cyclicals companies. The increase in the value of non-cyclical consumer
companies is supported by capital structure, company size and profitability. The
purpose of this study is to analyze the effect of company size and capital structure
on firm value with profitability as an intervening variable (an empirical study of
consumer non-cyclical sector companies in 2020-2022). Research using this type
of quantitative research. The population is all "Consumer Non-Cyclical Sector"
companies listed on the Indonesia Stock Exchange in 2020-2022. The sample
selection used a purposive sampling method with a total of 171 samples. The data
analysis technique used in this research is descriptive statistical test, classical
assumption test, model feasibility test, multiple linear regression analysis and
hypothesis testing. Firm size has no effect on firm value, capital structure has a
positive effect on firm value, firm size has no effect on profitability, capital
structure has a negative effect on profitability, profitability has a positive effect on
firm value. Profitability is not able to mediate company size and capital structure
on firm value.