PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN PROFITABILITAS SEBAGAI PEMODERASI TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS: PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020)

This study aims to examine the effect of good corporate governance and sustainability report disclosure with profitability as moderating and firm size as control variables. The independent variables are the size of the board of commissioners, the size of the board of directors, independent commissioners, managerial ownership and disclosure of the sustainability report. While the dependent variable is the value of the company. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Sampling using purposive sampling. The total number of smples is 56 samples. The result showed that the size of the board of directors had a significant positive effect on firm value. Meanwhile, the size of the board of commissioners, independent commissioners, managerial ownership and disclosure of the sustainability report has no significant effect on firm value. Firm size as a control variable also has no effect on firm value. Profitability as a moderator of the results cannot moderate the effect of sustainability report disclosure on firm value.