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All Journal Indonesian Journal of Business Analytics (IJBA)
Ryan Hanafuri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Sustainability Report on Company Value with Corporate Governance as a Moderating Variable Ryan Hanafuri; Gunarsih, Tri
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.10059

Abstract

This study aims to analyze the effect of sustainability reports on firm value with Corporate Governance as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX), with a CGPI score from 2014-2021, and companies that publish sustainability reports from 2014-2021. This study used purposive sampling with a sample of 64 observations. The Moderating Regression Analysis (MRA) was applied to test the hypotheses. The results of this study indicate that the sustainability report has a significant positive effect on firm value (H1). Corporate Governance positively and significantly affects firm value (H2). Corporate Governance weakens the relationship between sustainability reports and firm value (H3).
Co-Authors Tri Gunarsih