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All Journal Jurnal Akuntansi Kontemporer
Devina Fitri Azzara
Trisakti School of Management
Economics, Econometrics & Finance

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SUSTAINABILITY DISCLOSURE AND RISK MANAGEMENT: AN INVESTOR PERSPECTIVE Devina Fitri Azzara; Nico Alexander
Jurnal Akuntansi Kontemporer Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study was conducted to analyze the influence of sustainability disclosure and corporate risk management on firm value. Research Methods. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, selected using purposive sampling. A total of 208 companies were selected as the sample, and the data analysis technique used in this study is multiple regression. Research Results and Findings. The results show that corporate sustainability reporting has a negative effect on firm value. These sustainability reports do not increase firm value in investors' eyes. This is because sustainability-related costs are still viewed as expenses that reduce profits. Meanwhile, corporate risk management positively affects firm value. Disclosure regarding risk management can increase corporate value by demonstrating the company’s analysis and preparedness to mitigate risks that could disrupt its business. This study has implications for companies preparing sustainability reports from a risk perspective, and regulators need to educate capital markets so that investors better understand the importance of sustainability for the future.
Co-Authors ALEXANDER, NICO