Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Hikamatzu Journal of Multidisciplinary Research
Arya Wardhana, Reksa
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Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science

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Pengaruh Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024 Aviceena, Daris; Hidayat, Rahmat; Arya Wardhana, Reksa; Devi Anna, Yane
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Abstract

This study aims to analyze the effect of sustainability reporting disclosure on firm value, with firm size as a moderating variable. The sample in this study consists of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected using a purposive sampling method. Data analysis was conducted using moderated regression analysis within a panel data regression framework. The results show that sustainability reporting disclosure has a significant negative effect on firm value. Furthermore, firm size is found to positively moderate the relationship between sustainability reporting disclosure and firm value, indicating that larger firms are able to mitigate the negative effect of sustainability reporting disclosure on firm value.
Co-Authors Aviceena, Daris Devi Anna, Yane Rahmat Hidayat