Krisna: Kumpulan Riset Akuntansi
Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi

PENGARUH LAPORAN KEBERLANJUTAN (SUSTAINABILITY REPORT) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Novia Puspita (Perbanas Institute)
J. Jasman (Fakultas Ekonomi dan Bisnis, Perbanas Institute, Jakarta)

Article Info

Publish Date
06 Jul 2022

Abstract

This research has a purpose to examine the effect of sustainability reports on company value by profitability as a moderating variable. Population of this study is the mining sector listed on the Indonesia Stock Exchange for the period of 2016-2019. The purposive sampling method are used to obtain the research sample. The official website of each company and the Indonesia Stock Exchange website are used to obtain sustainability reports and financial reports in research data. The data analysis technique used is simple linear regression and moderated regression analysis. The research results are sustainability report has a significant positive effect on company value. Meanwhile, profitability has not role as moderator in the positive effect of sustainability report on the company value.

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Journal Info
Krisna: Kumpulan Riset Akuntansi
Website

Abbrev

krisna

Publisher

Universitas Warmadewa

Subject

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

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...