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
Format: Article info application/pdf
Bahasa: eng
Terbitan: Institut Transparansi dan Akuntabilitas Publik (INSPIRING) , 2024
Online Access: https://journal.inspiring.or.id/cjba/article/view/47
https://journal.inspiring.or.id/cjba/article/view/47/40
ctrlnum article-47
fullrecord <?xml version="1.0"?> <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 &#x2013; 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 &#x2013; The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. Findings &#x2013; 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 &#x2013; 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>
language eng
format Journal:Article
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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
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institution Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
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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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