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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) DeReMa (Development Research of Management) Jurnal Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Abadimas Adi Buana Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Penentuan harga obligasi dan teori tingkat bunga International Journal of Economics, Business and Accounting Research (IJEBAR) Review of Management and Entrepreneurship Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Community Engagement and Emergence Journal (CEEJ) Jurnal STEI Ekonomi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Jurnal Performa: Jurnal Manajemen dan Start-up Bisnis Budimas : Jurnal Pengabdian Masyarakat Prosiding Conference on Research and Community Services Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Abdimas Sangkabira Bima Journal : Business, Management and Accounting Journal Jurnal Riset Akuntansi dan Keuangan Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) Journal of Innovation Research and Knowledge International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Journal of Management Studies and Development Journal Community Service Consortium EXERO : Journal of Research in Business and Economics Journal of Economics and Management Scienties Jurnal Akuntansi Kontemporer
Wendra Hartono
Universitas Ciputra Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Sustainability Disclosure on Firm Value Moderated by Good Corporate Governance Chelsy Velinda Laksmana; Wendra Hartono
Journal of Management Studies and Development Vol. 4 No. 03 (2025): Journal of Management Studies and Development
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/jmsd.v4i03.1264

Abstract

The importance of sustainability disclosures has gained increasing attention in recent years, particularly among stakeholders aiming to maximize wealth by increasing firm value. This research aims to examine the moderating role of good corporate governance on the effect of economic, environmental, and social disclosure on firm value. This study adopted a quantitative approach with an associative design, using content analysis with the GRI 2021 Standards.  The research focused on companies listed on the SRI KEHATI index from 2019 to 2023. The results indicate that only economic disclosure has a significant effect on firm value. Board size is not relatively effective in moderating the effect of economic, environmental and social disclosure on firm value. Audit committee meetings only can moderate the effect of economic disclosure on firm value. The presence of independent commissioners can effectively moderate the effect of economic, environmental, and social disclosures on firm value. Firms may leverage the findings of this research to evaluate the implementation of sustainability reporting. At the same time, investors are encouraged to focus on both financial and sustainability disclosures when making investment decisions.
Co-Authors Adi Kurniawan Yusup Agustiono, Agustiono Alexander, Juan Richard Anastasia Filiana Ismawati Andersen, Matthew Andhika Widjojo Aria Ganna Henryanto Auditia Setiobudi Calvin Stefanus Celine Frans Chang, Deanna Rhea Charly Hongdiyanto Chelsy Velinda Laksmana Cynthia Hartono Damelina B. Tambunan David Sukardi Kodrat Denpharanto Agung Krisprimandoyo Djuandi, Jacqueline Valentine Eko Budi Santoso Eko Budi Santoso Eko Budi Santoso Fransisca Desiana Pranatasari Gilbert Hutomo Konrad Gracia Ongkowijoyo Gunawan, Kartikasari Hanifah, Haniruzila Hardjono, Retno Kusumastuti Indudewi, Febe Yuanita Ratna Isadora Elgina Pramana J.E. Sutanto J.E. Sutanto Johanes Marco Poilot Juan Richard Alexander Karang, Aurey Andrea Kartikasari Gunawan Kartikasari Gunawan Kartikasari Gunawan Kazia Laturette Kevin Widjaya Kimberly Valencia Kurniawan, Felicia Bella Kusuma, Meidiahna Laij Victor Effendi Lenny Gunawan Lila Ramadhani Sukendy Liliana Dewi Listyatmadja, Hosea Kristo Malik Cahyadin Mangempis, Zefanya Agung Metta Padmalia Meyer Chang Napitupulu, Alfons Manuel P.M. Onodite, Jocely Ortega Sevylla Tandra Pramana, Isadora Elgina Richelle Jesslyn Ricky Febrianto Afandi Rinabi Tanamal Rizki Karunia Fajarwati Ruth Frida Julianti Tambunan Satyanegara, Teresa Samantha Soesanto, Carlyn Sonata Christian Thomas Stefanus Kaihatu Tirtamas P.K, Surya Valentina, Lilia Verdo Reginald Wattimena, Ann Maritza Widjaja, David Putra Wiliam Santoso Winarjo, Alexander Jevan Yuli Kartika Dewi Zelia Valezka Tanjung, Juanita