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All Journal Journal of Governance, Taxation, and Auditing
MENGKO, Maria Hilda
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Economics, Econometrics & Finance

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The The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period MENGKO, Maria Hilda; BUDIARSO, Novi Swandari; KALALO, Meily Yoke Betsy
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.454

Abstract

Investors are now starting to pay attention to a company's non-financial performance in addition to its financial performance. This research aims to analyze the effect of Sustainability Report disclosure (SRDI) and profitability (ROE) on firm value (PBV). The population of this research is all of the listed companies on the Indonesia Stock Exchange (IDX) in 2018-2021. There are 30 sample companies that are obtained by using the purposive sampling method. The type of data in this research is secondary data that is collected through the website of IDX and the websites of each company. The data has been analyzed with multiple linear regression analysis method using the SPSS 22 program. The result of this research shows that Sustainability Report disclosure has an insignificant negative effect on firm value and profitability has a significant positive effect on firm value. In Indonesia, Sustainability Report was not mandatory until 2020 so the disclosure index before 2020 are low as firms and investors still did not put much interest on Sustainability Report. Meanwhile, it is proven that investors still value a firm based on its profitability as it gives positive signal about the firm’s success in managing investors’ money.
Co-Authors Kalalo, Meily Yoke Betsy Novi Swandari Budiarso