The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable
Main Authors: | Pakiding, Daniel L, Kampo, Kunradus, Sucianto, Michael Dufan |
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Format: | Article info application/pdf |
Bahasa: | eng |
Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2024
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Online Access: |
https://journal.inspiring.or.id/cjba/article/view/47 https://journal.inspiring.or.id/cjba/article/view/47/40 |
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article-47 |
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fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable</title><creator>Pakiding, Daniel L</creator><creator>Kampo, Kunradus</creator><creator>Sucianto, Michael Dufan</creator><description lang="en-US">Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value.
Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables.
Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value.
Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period
Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2024-04-17</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/47</identifier><identifier>10.58792/cjba.v4i1.47</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA); 15-28</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v4i1</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/47/40</relation><rights lang="en-US">Copyright (c) 2024 Contemporary Journal on Business and Accounting</rights><recordID>article-47</recordID></dc>
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language |
eng |
format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
author |
Pakiding, Daniel L Kampo, Kunradus Sucianto, Michael Dufan |
title |
The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable |
publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
publishDate |
2024 |
url |
https://journal.inspiring.or.id/cjba/article/view/47 https://journal.inspiring.or.id/cjba/article/view/47/40 |
contents |
Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value.
Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables.
Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value.
Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period
Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory
Paper Type Research Result |
id |
IOS19745.article-47 |
institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
institution_id |
10433 |
institution_type |
library:public library |
library |
Contemporary Journal on Business and Accounting |
library_id |
7754 |
collection |
Contemporary Journal on Business and Accounting (CjBA) |
repository_id |
19745 |
subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
city |
KOTA MAKASSAR |
province |
SULAWESI SELATAN |
repoId |
IOS19745 |
first_indexed |
2024-06-13T04:01:53Z |
last_indexed |
2024-06-13T04:01:53Z |
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1801717580586549248 |
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9.9049015 |