Hikamatzu Journal of Multidisciplinary Research
Vol. 3 No. 1 (2026): Multidisciplinary Approach

Pengaruh Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024

Aviceena, Daris (Unknown)
Hidayat, Rahmat (Unknown)
Arya Wardhana, Reksa (Unknown)
Devi Anna, Yane (Unknown)

Article Info

Publish Date
23 Jan 2026

Abstract

This study aims to analyze the effect of sustainability reporting disclosure on firm value, with firm size as a moderating variable. The sample in this study consists of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected using a purposive sampling method. Data analysis was conducted using moderated regression analysis within a panel data regression framework. The results show that sustainability reporting disclosure has a significant negative effect on firm value. Furthermore, firm size is found to positively moderate the relationship between sustainability reporting disclosure and firm value, indicating that larger firms are able to mitigate the negative effect of sustainability reporting disclosure on firm value.

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Hikamatzu Journal of Multidisciplinary Research
Website

Abbrev

hjm

Publisher

YASYAHIKAMATZU PUBLISHING

Subject

Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science

Description

The Hikamatzu Journal of Multidisciplinary Research stands as a beacon of intellectual exploration and collaboration, providing a scholarly platform for the intersection of diverse fields of study. Rooted in the pursuit of knowledge across a broad spectrum, this esteemed journal fosters a dynamic ...