Jurnal Akuntansi
Vol 16 No 1 (2022): Jurnal Akuntansi

THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH SYSTEMATIC RISK AS A MEDIATION VARIABLE

Anthony Holly (Unknown)
Robert Jao (Universitas Atma Jaya Makassar)
Ana Mardiana (Universitas Atma Jaya Makassar)
Anita Holly (Universitas Atma Jaya Makassar)

Article Info

Publish Date
31 Mar 2022

Abstract

This research is aimed to investigate the impact of sustainability report to firm value with systematic risk as mediating variable. Sample of this research are companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method gathered from companies which disclose their financial report and sustainability report in a row, taht gathered 3 years periode are 63 sample. Using path analysis as reseach method. The study results show sustainability report has negative and significant effect to systematic risk. Sustainability report has negative and no significant effect to firm value and systematic risk mediates the effect of sustainability report to firm value.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

JARA

Publisher

Universitas Katolik Indonesia Atma Jaya

Subject

Social Sciences

Description

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik ...