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All Journal JASS (Journal of Accounting for Sustainable Society) Journal of Economics and Business UBS PENGABDIAN SOSIAL Trilogi Accounting & Business Research
Bhuana, Kadek Wisnu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Trilogi Accounting

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THE SUSTAINABILITY REPORT ON COMPANY VALUE IN THE SRI-KEHATI INDEX PERIOD 2019 -2021 Bhuana, Kadek Wisnu
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1624

Abstract

The purpose of this study was to find out whether the disclosure of the sustainability report on economic, environmental, and social dimensions influences firm value. Disclosure of the sustainability report on economic, environmental and social dimensions only has an effect of 29.2 % of company value. Disclosure of the sustainability report on the economic dimension has a positive effect on the company value of the sri-kehati index in 2019 - 2021. Disclosure of the sustainability report on the environmental dimension has a positive effect on the company value contained in the sri-kehati index in 2019 - 2021. Disclosure of the social dimension of the sustainability report has a negative effect on value companies listed in the sri-kehati index for 2019 – 2021. Disclosure of sustainability reports on economic, environmental, and social dimensions only has a positive effect on company value. Keywords: Firm Value, Sustainability Report
Co-Authors Adhi, Triyogo Moelyo Amelia Putri, Riana Azizah, Hafsatul Hutagaol, Layon H Hocben