International Journal of Research and Review Vol.9; Issue: 7; July 2022 Website: www.ijrrjournal.com Research Paper E-ISSN: 2349-9788; P-ISSN: 2454-2237 International Journal of Research and Review (ijrrjournal.com) 60 Vol.9; Issue: 7; July 2022 The Effect of Sustainability Reporting, Good Corporate Governance, and Dividend Policy on Firm Value with Financial Performance as an Intervening Variable in Mining Company Listed on Indonesia Stock Exchange Hendra 1 , Idhar Yahya 1 , Yeni Absah 1 1 Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia Corresponding Author: Hendra DOI: https://doi.org/10.52403/ijrr.20220708 ABSTRACT This study aims to test the effect of Sustainability Reporting, Good Corporate Governance, and Dividend Policy on Firm Value in mining sector companies listed on the Indonesia Stock Exchange. In addition, this study also tests whether Financial Performance can mediate the effect of Sustainability Reporting, Good Corporate Governance, and Dividend Policy on Firm Value in mining sector companies listed on the Indonesia Stock Exchange. This type of research is causal associative research. The object of this research is 47 mining sector companies listed on the Indonesia Stock Exchange from 2015-to 2019. The sample was selected using the purposive sampling method, namely nine companies. The analytical method used in this research is multiple linear regression analysis and path analysis using SmartPLS software. The results of this study indicate that the variables Sustainability Reporting and Good Corporate Governance do not affect Firm Value. At the same time, the Dividend Policy has a positive and significant effect on Firm Value. The results also show that Financial Performance can mediate the impact of Sustainability Reporting and Good Corporate Governance on Firm Value. Then Financial Performance cannot mediate the effect of Dividend Policy on Firm Value. Keywords: Sustainability Reporting, Good Corporate Governance, Dividend Policy, Firm Value, Financial Performance INTRODUCTION Firm value is one of the crucial factors for company management and investors. Firm Value reflects the market's assessment of an entity's current and future performance (Sutopo & Hananto, 2019). One way for companies to maximize their firm value is to go public. For investors, the firm's value is one of the important factors when investing. Firm value is one of the indicators of financial performance that can show the company's prosperity to investors (Sondank, 2019). The company is responsible for planning how to maximize the value so that the company remains trusted by shareholders (Kamaliah, 2020). High Firm Value will make the market believe not only in the company's current performance but also in the company's prospects in the future (Agustia et al., 2019). The wealth of shareholders and companies is expressed by the stock's market price, which reflects investment decisions, funding, and asset management. Firm Value is defined as the market value of the stock. The reason is that the higher the share price, the higher the shareholder's profit. That this situation will be in demand by investors