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.
Martini et al. (Thu,) studied this question.