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All Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Nisaih, Dhohriyatun
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nisaih, Dhohriyatun; Prijanto, Budi
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 3 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i3.115

Abstract

This study aims to determine the influence of Sustainability Report on firm value and profitability as a moderating variable in agricultural sector companies for the period 2020-2022. The data used in this study is secondary data. The sample selection in this study uses the purposive sampling method with a total of 10 companies. This study employs Moderated Regression Analysis (MRA) and is processed using SPSS 26 software. The results of this study indicate that Sustainability Report disclosure has a negative impact on company value, and the profitability variable is capable of moderating or strengthening the relationship between Sustainability Report disclosure and company value
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