Robust: Research of Business and Economics Studies
Vol. 2 No. 1 (2022): April 2022

The Effect of Sustainability Report Disclosure on Company Value of Companies In The Indonesia Stock Exchange

Sulistyowati, Erna (Unknown)



Article Info

Publish Date
26 Apr 2022

Abstract

Sustainability report disclosures consist of economic category, environmental category, and social category. This study aims to examine the influence of each category in disclosure of sustainability reports on firm value. This research uses quantitative methods. The type of data used is secondary data obtained from all companies listed on the Indonesia Stock Exchange for the 2017-2018 period. There are 30 sample companies that were produced from the purposive sampling method. The analysis technique used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study conclude that only the economic category of sustainability report disclosures affected the influence on firm value in Indonesia. While the environmental category and social category in the disclosure of sustainability report have not influence on firm value,

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Journal Info

Abbrev

robust

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Social Sciences

Description

An objective of the Robust: Research of Business and Economics Studies is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of economics and business research. The Robust is intended to be the journal for publishing articles reporting the results ...