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All Journal Jurnal Akuntansi Bisnis
Oktaviani Ari Wardhaningrum
University of Jember
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE Yurinda Eka Morieta; Bayu Aprillianto; Oktaviani Ari Wardhaningrum
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.5172

Abstract

Background: The rising value of Sri-Kehati Index companies in recent years indicates that there is a change in investor orientation towards green investment. Green investment itself has now become a world and government concern which is realized through several regulations. Therefore, companies are required to disclose the sustainability business that has been carried out.Objective: This study aims to analyze the effect of sustainability report disclosure on firm value with dividend policy as a moderating variable.Research Methods: Multiple linear regression analysis and Moderated Regression Analysis (MRA)Research Results: The result showed that sustainability report disclosure has a negative effect on firm value and dividend policy strengthens the negative effect of sustainability report disclosure on firm value.Authenticity/Novelty of Research: The addition of dividend policy as a moderating variable between the relationship between sustainability report disclosure and firm value.
Co-Authors Bayu Aprillianto Yurinda Eka Morieta