“…Previous studies have examined firm value through corporate social responsibility disclosure (Amalia et al, 2021;Hu et al, 2021;Ihsani et al, 2021;Rahman et al, 2021), corporate governance disclosure (Gaol et al, 2021;Permatasari et al, 2021;Putri et al, 2020), related party disclosure (Dresti & Putri, 2021), intellectual capital (Gaol et al, 2021), cash holdings (Bahrun et al, 2020;Firmansyah et al, 2020b;Toly et al, 2019), debt policy (Bahrun et al, 2020;Bing & Li, 2019;Nasution, 2020), derivative instruments (Bachiller et al, 2021;Firmansyah & Purnama, 2020;Novianti & Firmansyah, 2020;Ullah et al, 2021), tax planning (Hasan et al, 2021;Irawan & Turwanto, 2020;Permatasari et al, 2021;Widodo & Firmansyah, 2021), IFRS adoption (Agyei-Boapeah et al, 2020;Sampaio et al, 2020), income smoothing (Novianti & Firmansyah, 2020), earnings management (Permatasari et al, 2021), dividend policy (Salman et al, 2020), managerial ownership (Firmansyah et al, 2021a), and board of directors (Mawei & Tulung, 2019;Sari & Ardiana, 2014;Sondokan et al, 2019;Utomo & Dianawati, 2017).…”