Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi

Sri Wahjuni Latifah (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang)
Muhamad Budi Luhur (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang)

Jurnal Akuntansi dan Bisnis
Vol 17, No 1 (2017)

This study discusses the disclosure of Sustainability Report and moderator of profitability of companies listed in Indonesia Stock Exchange (BEI) in 2015 and its impact on firm value. The method of analysis in this study using a simple regression analysis to determine the effect of Sustainability Report disclosure of firm value and using MRA regression test to determine the effect of profitability as a moderating variable between the disclosure of Sustainability Report and firm value. The results of this study indicate that the disclosure of Sustainability Report affect the value of the company. In addition, the results of this study also show that profitability does not moderate the relationship between the disclosure of Sustainability Report and firm value. Keywords : Sustainability Report, Profitability, Firm Value