SUMMARY
The purpose of this study is to find out the effect of Dividend Policy and Profitability on Corporate Value with Capital Structure as a Mediator Variable in Coal Mining Companies listed on the IDX for the year 2017-2019. The number of sample taken is 22 companies with purposive sampling method. The analysis technique used is path analysis. Based on the analysis, it was found that Dividend Policy has a positive but not significant effect on the Capital Structure, Profitability has a significant positive effect on Capital Structure. Dividend Policy has a positive significant effect to Corporate Value, but Profitability and Capital Structure has a positive but not significant effect on Corporate Value. Capital Structure is unable to mediate between Dividend Policy on Corporate Value and unable to mediate Profitability on Corporate Value.