Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Vol. 3 No. 3 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Nisaih, Dhohriyatun (Unknown)
Prijanto, Budi (Unknown)

Article Info

Publish Date
12 Dec 2023

Abstract

This study aims to determine the influence of Sustainability Report on firm value and profitability as a moderating variable in agricultural sector companies for the period 2020-2022. The data used in this study is secondary data. The sample selection in this study uses the purposive sampling method with a total of 10 companies. This study employs Moderated Regression Analysis (MRA) and is processed using SPSS 26 software. The results of this study indicate that Sustainability Report disclosure has a negative impact on company value, and the profitability variable is capable of moderating or strengthening the relationship between Sustainability Report disclosure and company value

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Journal Info
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Website

Abbrev

home

Publisher

Education and Social Center Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) is a peer-refereed open-access National journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy. Starting from 2021, IJEBEF would be published Three times in a year. ...