Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Moderating

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Moderating
 
Creator Febriyanti, Galuh Artika
 
Subject sustainability reporting, economic performance, environmental performance, social performance, firm value.
G32
 
Description Sustainability reporting is a report that contains company assessment practices with due regard to economic, environmental and or social impacts. Currently, sustainability reporting is not required to be reported in Indonesia. The reporting that is required is the reporting of corporate social responsibility activities which is a separate of reporting and is not included in sustainability reporting. Research on the effect of sustainability reporting on firm value has been carried out both abroad and domestically. However, it was found that there was a research gap in previous studies. This study empirically examines the relationship between sustainability reporting, economic performance, environmental performance, and social performance on firm value. This study also examines the existence of the leverage variable as a variable that moderates sustainability reporting on firm value. Using multiple regression analysis and residual test showed that sustainability reporting and social performance did not have a significant effect on firm value. Meanwhile, economic performance and environmental performance have a significant effect on firm value. In addition, the result of this study also show that leverage can mediate the relationship between the disclosure of sustainability reporting and firm value.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2598
10.29040/jap.v22i1.2598
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2598/pdf
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/2598/411
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/2598/412
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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