Influence of Capital Structure, Profitability and Tax Avoidance on Company Value with Good Corporate Governance as a Moderating Variable

This research examines the influence of capital structure, profitability, and tax avoidance on the value of coal mining companies listed on the Indonesia Stock Exchange from 2018-2022. It also investigates the moderating role of good corporate governance in these relationships. The results show that capital structure and profitability have negative and insignificant effects on company value, while tax avoidance has a positive and significant effect. Good corporate governance is found to moderate the relationship between tax avoidance and company value, but not the relationships between capital structure/profitability and company value. The implications suggest companies should focus on managing their capital structure, profitability, tax avoidance practices, and implementing effective corporate governance to increase their firm value.