Disclosure of Sustainability Report and Moderating of Profitability and Its Impact on Firm Value

Latifah, Sri Wahjuni; Luhur, Muhamad Budi

doi:10.20961/jab.v17i1.219

Cited by 7 publications

(6 citation statements)

References 0 publications

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“…Menurut (Latifah & Luhur, 2017) menjelaskan bahwa statistic deskriptif dapat memberikan suatu hubungan deskripsi maupun gambaran dari input data yang dapat dilihat dari nilai mean atau rata-rata, median, standar deviasi, varian, nilai maksimum, minimum, sum, range, kurtosis dan skewness.…”

Section: Statistik Deskriptifunclassified

The Effect of Corporate Sustainability Performance on the Values of Companies Listed in the Sri Kehati Index

Pinem

Aulia

2023

FJSR

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This study aims to determine and analyze the effect of Corporate Sustainability Performance as measured by the community component, employee component, environmental component and corporate governance component on corporate value as proxied by the Tobins Q ratio. The approach used in this study is a quantitative approach. This research was conducted on companies that are constituently listed on the Sri Kehati Index by taking a sample of 22 companies using a total sampling technique. Panel data regression analysis was used in this study using Eviews 12. The results of this study indicate that (1) the components of society, employees, environment and corporate governance have an effect on firm value, (2) community components have an effect on firm value, (3) employee component has no effect on firm value, (4) environmental component has no effect on firm value and (5) corporate governance component has no effect on firm value

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Section: Statistik Deskriptifunclassified

The Effect of Corporate Sustainability Performance on the Values of Companies Listed in the Sri Kehati Index

Pinem

Aulia

2023

FJSR

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“…Penelitian-penelitian mengenai pengaruh Laporan Keberlanjutan terhadap kinerja dan/atau nilai perusahaan telah dilakukan sebelumnya oleh Asuquo et al, (2018), Karaman et al, (2018) dan Latifah & Luhur (2017) yang menunjukkan bahwa pelaporan berkelanjutan tidak berpengaruh signifikan terhadap nilai perusahaan. Dari penelitian terdahulu tersebut menunjukkan bahwa pelaporan keberlanjutan mempengaruhi nilai perusahaan di mana relevansi tersebut menjadi peran penting untuk meningkatkan kinerja keuangan dan meningkatkan nilai Perusahaan sehingga menjadi motivasi bagi perusahaan yang belum melakukan pelaporan keberlanjutan.…”

Section: A Pendahuluanunclassified

“…Minat pasar yang meningkatkan dapat diproyeksikan dengan meningkatnya nilai saham perusahaan. (Latifah & Luhur, 2017) menemukan bahwa pengungkapan laporan keberlanjutan, yang termasuk di dalamnya adalah pengungkapan kinerja ekonomi berpengaruh terhadap nilai perusahaan. H 4 : Economic Performance Disclosure pada Pelaporan Keberlanjutan berpengaruh signifikan terhadap nilai perusahaan Pengungkapan kepatuhan lingkungan yang dilakukan oleh perusahaan menjadi bentuk nyata tanggung jawab perusahaan terhadap lingkungan.…”

Section: B Landasan Teori Dan Pengembangan Hipotesisunclassified

Analisis Pengaruh Pelaporan Keberlanjutan Terhadap Kinerja Dan Nilai Perusahaan

Astari,

Sari

2023

JAK

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This research was conducted to determine the effect of disclosing economic, environmental, and social performance in Sustainability Reporting by state-owned companies on company performance and value. This research was conducted on state-owned companies registered in the IDX BUMN20 for the 2016–2020 period and used purposive sampling technique as the sampling method and panel data regression as the analysis method. The result was disclosure of environmental performance had a significant effect on the performance of 17 state-owned companies. However, disclosure of economic, environmental and social performance simultaneously has a significant effect on the performance and value of 17 state-owned companies.

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“…Disclosure of information on social and environmental activities is expected to provide a positive signal to investors as a form of legitimacy for firms that also care about their environment [28]. The research results of Budiana & Budiasih [29], Fatchan & Trisnawati [30], Kurniawan et al [31], Kuzey & Uyar [32], Latifah & Luhur [33], and Loh et al [34] stated a positive relationship between sustainability report disclosure and firm value. Based on this description, the following hypothesis is formulated: H4: Sustainability report disclosure partially has a positive and significant effect on firm value.…”

Section: H3: Leverage Ratio Partially Has a Negative And Significant Effect On Firm Valuementioning

confidence: 99%

The Effect of Fundamental Factors, Sustainability Reporting, and Corporate Governance on Firm Value

Yondrichs¹,

Muliati²,

Laupe³

et al. 2021

ujaf

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This study aims to analyze the effect of fundamental factors and sustainability reporting on firm value. This study also investigates the moderation effect of corporate governance on the relationship of fundamental factors, sustainability reporting, and firm value. Design/methodology/approach: The population is all companies listed in Indonesia Stock Exchange and indexed in IDX30 throughout 2014-2020. The data are obtained from financial statements, annual reports, and sustainability reports. The analysis method used in this study is panel data regression analysis. Findings: This study shows that profitability and leverage as fundamental factors affect the firm value. This study also found that good corporate governance moderates the effect of the fundamental factors on firm value. However, the sustainability reporting cannot increase the firm value. Research implications: These results verify agency and signaling theories but do not support legitimacy and stakeholder theories. Practical implications: These results confirm that fundamental factors are still the investors' primary concerns about making investment decisions. Originality/value: The novelty of this study lies in highlighting corporate governance as a moderation variable in the relationship of fundamental factors, sustainability reporting, and firm value, which has still not been concluded yet.

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Disclosure of Sustainability Report and Moderating of Profitability and Its Impact on Firm Value

Cited by 7 publications

References 0 publications

The Effect of Corporate Sustainability Performance on the Values of Companies Listed in the Sri Kehati Index

The Effect of Corporate Sustainability Performance on the Values of Companies Listed in the Sri Kehati Index

Analisis Pengaruh Pelaporan Keberlanjutan Terhadap Kinerja Dan Nilai Perusahaan

The Effect of Fundamental Factors, Sustainability Reporting, and Corporate Governance on Firm Value

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