<p><em>Firm Size </em>memiliki dampak yang signifikan untuk meningkatkan <em>Firm Value </em>pada perusahaan manufaktur. Penelitian ini memiliki kebaharuan dari variabel <em>Firm Size </em>sebagai variabel pemoderasi. Penelitian ini bertujuan untuk melihat peningkatan <em>Firm Value </em>melalui <em>Research and Development </em>dan <em>Intangible Asset </em>yang dimediasi oleh <em>Firm Size</em>. Jenis penelitian ini adalah asosiatif kausal. Populasi penelitian ini meliputi semua perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Teknik pengambilan sampel yang digunakan adalah <em>purposive sampling. </em>Data populasi penelitian sebanyak 165 perusahaan dan diperoleh sampel sebanyak 10 perusahaan. Metode analisis data yang digunakan adalah <em>Partial Least Square. </em>Berdasarkan hasil penelitian menunjukkan bahwa:<em> </em>(1) <em>Research and Development </em>berpengaruh positif dan signifikan terhadap <em>Firm Size, </em>(2) <em>Intangible Asset </em>tidak berpengaruh terhadap <em>Firm Size. </em>(3) <em>Research and Development</em> tidak berpengaruh terhadap <em>Firm Value, </em>(4) <em>Intangible Asset </em>berpengaruh positif dan signifikan terhadap <em>Firm Value, </em>(5) <em>Firm Size</em> berpengaruh positif dan signifikan terhadap <em>Firm Value, </em>(6) <em>Firm Size </em>memediasi pengaruh <em>Research and Development </em>terhadap <em>Firm Value.,</em> (7) <em>Firm Size </em>tidak dapat memediasi pengaruh <em>Intangible Asset </em>terhadap <em>Firm Value.</em></p><p><em><span lang="EN-ID">Firm Size has a significant impact on increasing Firm Value in manufacturing companies. This research introduces novelty by incorporating Firm Size as a moderating variable. The objective of this study is to examine the enhancement of Firm Value through Research and Development (R&amp;D) and Intangible Assets mediated by Firm Size. The research design is causal associative. The study population includes all manufacturing sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. The purposive sampling technique is employed to select a sample of 10 companies from a total population of 165. The data analysis method used is Partial Least Square. The research findings reveal that: (1) Research and Development have a positive and significant influence on Firm Size, (2) Intangible Asset has no significant impact on Firm Size. (3) Research and Development do not affect Firm Value, (4) Intangible Asset has a positive and significant impact on Firm Value, (5) Firm Size has a positive and significant impact on Firm Value, (6) Firm Size mediates the influence of Research and Development on Firm Value, (7) Firm Size does not mediate the influence of Intangible Asset on Firm Value.</span></em></p>