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All Journal Journal of Ekonomics, Finance, and Management Studies
Mariah Ulfa
Universitas Trisakti
Religion Economics, Econometrics & Finance

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Pengaruh Pengungkapan Sustainability Report, Audit Tenure, Capital Intensity dan Profitabilitas terhadap Nilai Perusahaan Mariah Ulfa; Harti Budi Yanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9485

Abstract

This study aims to examine the effect of Sustainability Report disclosure, audit tenure, capital intensity, and profitability on firm value. The objects of this study were consumer cyclical and consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was obtained using a purposive sampling technique, resulting in 214 observations. Data analysis was performed using a random effects model and processed using E-Views software. The test results indicate that Sustainability Report disclosure and capital intensity have no effect on firm value. Meanwhile, audit tenure has a negative effect on firm value, indicating that the longer the auditor's tenure, the lower the firm value. Conversely, profitability has a positive effect on firm value, meaning that the higher the company's ability to generate profits, the higher the firm value. These findings have implications for management and investors in considering factors that influence firm value.
Co-Authors Yanti, Harti Budi