<![CDATA[This study aims to determine and obtain empirical evidence regarding the effect of Sustainability Reporting and Good Corporate Governance, proxied by Independent Commissioners, on Firm Value. Sustainability Reporting is measured using the Sustainability Report Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) G4 indicators. Good Corporate Governance is proxied by the proportion of Independent Commissioners, which is measured by comparing the number of Independent Commissioners to the total number of members of the Board of Commissioners. Firm Value is measured using the Price to Book Value (PBV) ratio. The population of this study is PT Indo Tambangraya Megah Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. The sampling technique used is saturated sampling, in which all data during the observation period are used as the research sample, resulting in 10 observations. This study employs secondary data using a quantitative research method. Data analysis was conducted using multiple linear regression analysis with the assistance of IBM SPSS Statistics version 25. The results of this study indicate that Sustainability Reporting and Independent Commissioners simultaneously have no significant effect on Firm Value. Partially, Sustainability Reporting has no significant effect on Firm Value, and Independent Commissioners also have no significant effect on Firm Value.]]>
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