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All Journal Contemporary Journal on Business and Accounting
Sucianto, Michael Dufan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable Pakiding, Daniel L; Kampo, Kunradus; Sucianto, Michael Dufan
Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i1.47

Abstract

Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value. Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory Paper Type Research Result
Co-Authors Kampo, Kunradus Pakiding, Daniel L