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All Journal Jurnal Administrasi Bisnis Academica : Journal of Multidisciplinary Studies Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Cendekia Eksakta Journal of Islamic Accounting and Finance Research Jurnal Riset Bisnis dan Manajemen KAUDERNI wacana equiliberium (jurnal pemikiran penelitian ekonomi) Unram Journal of Community Service (UJCS) Indonesian Journal of Innovation Studies Journal Of Sustainable Research In Management Of Agroindustry (SURIMI) Sustainable : Jurnal Akuntansi
Maya Novitasari
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Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

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The Role Of Sustainability Report In Increasing Firm Value Ubaidillah, Moh.; Murwani, Juli; Novitasari, Maya
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1721

Abstract

Firm value is important for companies because it can attract investors to invest. Increasing company value is not easy because management needs to do various ways, one of which is to do a sustainability report. The purpose of this study was to determine the effect of profitability and company size on firm value with sustainability report as a moderating variable. The sample of this study used 140 manufacturing companies in the food and beverage sub-sector with data collection techniques using purposive sampling. The analysis technique uses multiple linear regression with SPSS tools. The results of this study indicate that profitability and company size have a positive effect on firm value. Sustainability report is able to moderate the effect of profitability and company size on firm value.
Co-Authors Ardi Gunardi Aviyanti, Richo Diana Ayera, Anissa Aziz, Ahmad Dwi Sulistiawati Eny Maryanti Fitramadan, Lis Juli Murwani Mappiratu Mappiratu Maruka, Safriyanto S Munari Munari Muslimah, Emy Nik Amah Nurfadilah Nurfadilah Nurfadilah Nurfadilah Safriyanto S Maruka Salam, Miming Berlian Hi. B. Srikalimah, Srikalimah Syaifuddin Syaifuddin Syamsul Arifin Ubaidillah, Moh. Wan Ismail, Wan Adiba Wirdha, Wirdha