<![CDATA[This study aims to analyze the influence of sales growth, profitability, and ESG disclosure on company value with company size as a moderation variable in mining sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. This study uses a quantitative approach with panel data regression methods and moderated regression analysis (MRA). The research sample consisted of 20 companies with a total of 100 observations. The results of the study show that sales growth has no effect on company value, profitability has a positive effect on company value, and ESG disclosure has an effect on company value. The results of the moderation test showed that the size of the company was able to moderate the influence of sales growth on the company's value, but was unable to moderate the influence of profitability and ESG Disclosure on the company's value. This research implies that investors not only consider the efficiency of the asset, but also the sustainability performance and ability of the company to generate profits]]>
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