Jurnal ASET (Akuntansi Riset)
Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018 [DOAJ & SINTA INDEXED]

The Role of Return on Assets on Sustainability Disclosure to Value of the Firm

Purwanti, Ari (Unknown)

Article Info

Publish Date
25 Jun 2018

Abstract

AbstractIn previous studies, it was proved that the disclosure of sustainability affected the value of the firm insignificantly. Therefore, this study aims to investigate whether Return on Assets can mediate the effect of sustainability disclosure on firm value. The sample of this study is companies that consistently presents Sustainability Reports from 2013 to 2015. The research hypothesis is tested using panel data regression. The results prove that the future Return on Assets can mediate the effect of sustainability disclosure on the future value of the firm.

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal ASET (Akuntansi Riset)
Website

Abbrev

aset

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...