Pengaruh Tata Kelola Perusahaan dan Tanggung Jawab Sosial Terhadap Nilai perusahan Dengan profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahan Subsektor Pertambangan Batu Bara yang Terdaftar diBEI Periode 2022-2024)

This study aims to analyze the influence of Tata Kelola Perusahaan and Tanggung Jawab Sosial on Firm Value, with Profitability as a Moderating Variable, in coal mining subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The background of this study is based on the still low awareness of mining companies in implementing the principles of sustainable governance and social responsibility, even though both aspects play a crucial role in maintaining a company's reputation, investor trust, and market value. This type of research is quantitative, using secondary data obtained from the company's Annual Report and Sustainability Report. The sample was selected using a purposive sampling method based on certain criteria. Data analysis was performed using Moderated Regression Analysis (MRA) with the assistance of statistical software. The results show that Tata Kelola Perusahaan and Corporate Social Responsibility have a positive and significant effect on Firm Value. Profitability also has a significant effect on Firm Value. Furthermore, the results of the moderation test indicate that Profitability is unable to moderate the influence of Tata Kelola Perusahaan on Firm Value, but is proven to be able to moderate and strengthen the influence of Corporate Social Responsibility on Firm Value. Simultaneously, Tata Kelola Perusahaan, Corporate Social Responsibility, and Profitability together have a significant influence on Firm Value, as indicated by the F-value of 63.042 with a significance level of 0.000, and the model's ability to explain variations in Firm Value is 82.3%.