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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Kontemporer Akuntansi
Navelya Hadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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RESPON PASAR ATAS PENGUNGKAPAN KEBERLANJUTAN PADA PERUSAHAN PERBANKAN DI INDONESIA: PERAN UKURAN PERUSAHAAN Amrie Firmansyah; Navelya Hadi; Sheila Sheila; Estralita Trisnawati
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5339.97-111

Abstract

This study examines the effect of sustainability disclosure on firm value and examines the moderating role of firm size in the association between sustainability disclosure and firm value. This research data uses data and information on financial statements and stock prices of financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. Data obtained from www.idx.co.id and www.finance.yahoo.com with an observation period of 2018-2020. Based on purposive sampling, this study obtained a total sample of 47 observations. Hypothesis testing is done by multiple linear regression. The results show that the disclosure of sustainability reports does not affect firm value. In addition, firm size does not have a role in strengthening the effect of sustainability disclosure on firm value. This research indicates that the Financial Services Authority needs to develop sustainability disclosures under globally applicable standards. In addition, the Indonesia Financial Services Authority needs to supervise the implementation of sustainability disclosures carried out by companies in the banking sub-sector in Indonesia.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, DAN PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN DENGAN RASIO LIKUIDITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN INDONESIA Navelya Hadi; Herman Ruslim
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine the effect of disclosure of sustainability reports (SR) and risk management (MR) on firm value (Tobin's Q) with the liquidity ratio (LCR ratio) as a moderating variable. Firm value in this study is the investor's perception of the level of success of a company which is reflected in the stock price. The research period is from 2018 – 2021 with a total of 164 samples consisting of 41 banking companies. The results of this study indicate that SR and MR have no significant effect on Tobin's Q, and the liquidity ratio is unable to moderate the relationship between disclosure of sustainability reports and risk management on firm value. These results show that the disclosure of sustainability reports and risk management does not significantly affect investors' decisions.
Co-Authors Amrie Firmansyah Estralita Trisnawati Herman Ruslim Sheila Sheila