The Effect of Capital Structure, Liquidity and Profitability on Company Value with Sustainability Report as a Moderation Variable in Mining Companies on the Indonesia Stock Exchange

This research investigates the influence of capital structure, liquidity, and profitability on firm value, with the disclosure of sustainability reports serving as a moderating variable in mining companies listed on the Indonesia Stock Exchange. The study population comprises all mining firms listed on the exchange, and a purposive sampling method was employed to select a sample of 35 companies over a three-year observation period. Data were collected through documentation techniques, and the analysis was conducted using multiple linear regression. The findings reveal that capital structure exerts a negative impact on firm value, whereas liquidity and profitability have a positive influence. Furthermore, the disclosure of sustainability reports is found to moderate the relationship between capital structure, liquidity, profitability, and firm value.