Jurnal Publikasi Ekonomi dan Akuntansi
Vol. 2 No. 2 (2022): Mei : Jurnal Publikasi Ekonomi dan Akuntansi

PENGARUH SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN (Studi Perusahaan Non Keuangan dari tahun 2018-2020) Proxy : PBV (Price to Book Value)


Article Info

Publish Date
17 May 2022

Abstract

This study aims to determine the effect of Sustainability Reporting on Firm Value. The population of this study are non-financial companies from 2018-2020. The sampling method used in this research is purposive sampling method with predetermined criteria so as to produce 138 samples of non-financial companies to be studied. The data used are secondary data in the form of financial reports and company annual reports obtained through the website www.idx.co.id. The results of this study show that the Sustainability Report has a positive and significant effect on firm value

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Journal Info
Jurnal Publikasi Ekonomi dan Akuntansi
Website

Abbrev

jupea

Publisher

Pusat Riset dan Inovasi Nasional

Subject

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

Description

Accounting: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Economics: Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbanka Manajemen: Manajemen Pemasaran, Manajemen ...