ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Vol. 6 No. 1 (2025): July 2025

Determinasi Sustainability Report dan Rasio Keuangan terhadap Nilai Perusahaan pada Emiten Sektor Consumer Non-Cyclicals

Feny Fidyah (Unknown)
Allysa Fatma Indriani (Unknown)



Article Info

Publish Date
14 Jul 2025

Abstract

Company value is a certain condition that has been achieved by a company as a reflection of public trust in the company after going through a process of activities for several years, namely from when the company was founded until now. Company value is very important for the company because an increase in company value will be followed by an increase in stock prices which reflect an increase in shareholder prosperity. This study aims to analyze the effect of sustainability reports, liquidity, leverage, and profitability on company value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The data in this study are secondary data in the form of annual reports and sustainability reports. The sampling technique used purposive sampling so that a sample of 12 companies was obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the variables sustainability report, liquidity, and leverage do not affect company value, while profitability has a positive effect on company value.

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Journal Info

Abbrev

arbitrase

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. ...