Hello the resistor value is determied the max. fault current you want the NGR to limit to and the line-neutral voltage. And then the resistor value is coming out by deviding voltage by fault current. Hope it is helpful to you
The Neutral ground resistor (NGR) is connected between the neutral point of the transformer and earth. It limits the fault current during earth fault to the safe value to the equipment current carrying capacity.
For detailed calculation the below given link can be referred.