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Muhamad Budi Luhur
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang
Economics, Econometrics & Finance

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Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi Sri Wahjuni Latifah; Muhamad Budi Luhur
Jurnal Akuntansi dan Bisnis Vol 17, No 1 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1108.161 KB) | DOI: 10.20961/jab.v17i1.219

Abstract

This study discusses the disclosure of Sustainability Report and moderator of profitability of companies listed in Indonesia Stock Exchange (BEI) in 2015 and its impact on firm value. The method of analysis in this study using a simple regression analysis to determine the effect of Sustainability Report disclosure of firm value and using MRA regression test to determine the effect of profitability as a moderating variable between the disclosure of Sustainability Report and firm value. The results of this study indicate that the disclosure of Sustainability Report affect the value of the company. In addition, the results of this study also show that profitability does not moderate the relationship between the disclosure of Sustainability Report and firm value. Keywords : Sustainability Report, Profitability, Firm Value
Co-Authors Sri Wahjuni Latifah