Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan energi dan pertambangan yang terdaftar pada bursa efek indonesia (bei) periode 2021-2023. berdasarkan 110 populasi penelitian, terdapat 29 perusahaan yang memenuhi kriteria penetapan sampel penelitian dengan teknik purposive sampling. teknik analisis data menggunakan analisis regresi linear berganda dan moderated regression analysis (mra) dengan metode penelitian kuantitatif. hasil penelitian diperoleh bahwa sustainability report berpengaruh terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, profitabilitas tidak mampu memoderasi pengaruh sustainability report terhadap nilai perusahaan, dan profitabilitas tidak mampu memoderasi pengaruh ukuran perusahaan terhadap nilai perusahaan. kata kunci: sustainability report, ukuran perusahaan, nilai perusahaan, profitabilitas

This study aims to determine the effect of sustainability report and company size on firm value with profitability as a moderating variable in energy and mining companies listed on the indonesia stock exchange (idx) for the period 2021-2023 based on 110 research populations, 29 companies meet the criteria for determining research samples using purposive sampling techniques. the data analysis technique was multiple linear regression analysis and moderated regression analysis (mra) with quantitative research methods. the results revealed that the sustainability report had an impact on firm value, company size had no effect on firm value, profitability was not able to moderate the effect of the sustainability report on firm value, and profitability was not able to moderate the effect of company size on firm value. keywords: sustainability report, company size, company value, profitability