Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Equivalent : Journal of Economic, Accounting and Management
Salwa Dzahabiyyah
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) Salwa Dzahabiyyah; Mismiwati; Titin Hartini; Rika Lidyah; Peny Cahaya Azwari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1287

Abstract

This study aims to determine the effect of sustainability reports and boards of commissioners on company value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2021 to 2023. A quantitative method was used in this study. The secondary data used were annual financial reports and company sustainability reports obtained from official websites and www.idx.co.id. The sampling technique used was purposive sampling. This study used panel data regression analysis as its analysis method. The findings show that sustainability reports have a positive and significant effect on company value, while the board of commissioners (GCG) has a negative and significant effect on company value.
Co-Authors Mismiwati Peny Cahaya Azwari Rika Lidyah TITIN HARTINI