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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Akurasi : Jurnal Studi Akuntansi dan Keuangan JAZ: Jurnal Akuntansi Unihaz Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara East Asian Journal of Multidisciplinary Research (EAJMR) Media Akuntansi Perpajakan Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Edukasi
Isnaini, Zuhrotul
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Journal : Jurnal Ilmiah Tata Sejuta STIA Mataram

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RELEVANSI NILAI SUSTAINABILITY REPORTING: BUKTI EMPIRIS INDONESIA Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Ramadhani, Rahmi Sri; Isnaini, Zuhrotul
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.488

Abstract

This study empirically examines the value relevance of sustainability reporting (SR) in explaining the market value of the firm. The sample of this study is all non-bank companies and financial institutions that go public on the Indonesia Stock Exchange which disclose sustainability reporting for the period 2010 - 2020. Based on these conditions, 590 observations were obtained. Hypothesis testing using SPSS. If the SR*EPS (Earning Per Share) interaction and the SR*BVPS (Book Value Per Share) interaction are significantly positive on the market value, then SR has a value relevance in explaining the company's market value. The results show that SR reduces value relevance. This result indirectly proves that the company's financial information can still be used as a basis for decision-making by investors.
Co-Authors Akbar, Hikmal Animah Ayudia Sokarina Biana Adha Inapty, Biana Adha Biswas, Nurani Putri BS, Sapto Hendri Cahyaningtias, Susi Retna Cahyaningtyas, Susi Retna Elin Erlina Sasanti Ema Yanti endar pituringsih, endar Eni Apriani Fikri, M Ali Gayatri, Baiq Alon Pramudhya Handayani, Yupita Riskia Husnaini, Wahidatul Isna, Isnawati ISNAWATI Isnawati Isnawati Isrofiati, Rosida Jessika, Adelia Kurniadi, Dwifan Lilik Handajani Lukman Effendy, Lukman Much Arsyad Fardani Nurabiah, Nurabiah Nurfitriyah, Nurfitriyah Nurqomariatun Pratiwi , Ika Ari Pusparini , Herlina Pusparini, Herlina Putri, Nabila Novanda Ramadhani, Rahmi Sri Saipul Arni Muhsyaf Sri Ramadhani, Rahmi YUSLI MARIADI