Dinasti International Journal of Digital Business Management
Vol. 3 No. 5 (2022): Dinasti International Journal of Digital Business Management (August - Septembe

EFFECT OF SUSTAINABILITY REPORT ON MANUFACTURING SECTOR FIRM VALUE WITH PROFITABILITY AS A MODERATION VARIABLE

Dian Kurniawati (Unknown)
Esti Riwayati, Hedwigis (Unknown)
Akhmad Firdaus (Unknown)

Article Info

Publish Date
19 Aug 2022

Abstract

This study aimed to obtain empirical evidence of the effect of sustainability report disclosure on firm value and the effect of sustainability report on firm value with profitability as a moderating variable. This study investigates the relevance of sustainability report disclosure in manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. Data were collected from 11 manufacturing sector companies that met the predetermined sample criteria. The results of this study empirically prove that sustainability report disclosure affect firm value and profitability strengthening the positive effect of the sustainability report on firm value.

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Journal Info
Dinasti International Journal of Digital Business Management
Website

Abbrev

DIJDBM

Publisher

Dinasti Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Dinasti International Journal of Digital Business Management (DIJDBM) provides widespread coverage of high quality research in a broad range of topics such as digital business management science and technology advancements, and establishing new collaborations in these areas. Original research ...