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Abstract

This study aims to examine the effect of profitability, capital structure and quality of financial reports on firm value. The research approach used in this research is a quantitative approach. The population in this study were all plantation sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was Pupossive Sampling. This study used panel data regression analysis tools then continued to test the hypothesis with the help of Eviews 9.0 software. The results of this study show that profitability has no effect on firm value with a probability value of 0.3076> 0.05. Capital structure has no effect on firm value with a probability value of 0.1300> 0.05. The quality of financial statements has a significant effect on firm value with a probability value of 0.0144 <0.05. Then next. Simultaneously, profitability, capital structure and financial report quality have a significant influence on firm value, which can be shown by the Prob (F-Statistic) value of 0.021854 <0.05.

The Effect Of Corporate Culture On Sustainability Report Quality

“…When firms provide high-quality sustainability reports, they will get more benefits. When high-quality information in the sustainability report occurs, it can reduce information asymmetry (Grassmann et al, 2022), improve accountability (Ridzal, 2020), achieve stakeholders' trust (Henriques et al, 2022), make high firms' values (Amaliyah, 2021), open more investment opportunity (Putra & Damayanthi, 2019), and improve funding accesses from investors (Ellili, 2022) and creditors (Bacha et al, 2021). The studies about sustainability reports in emerging countries are concerned more with profitability, information quantity, and global reporting standards (García-Sánchez et al, 2019).…”

Governance mechanism to improve sustainability report quality: the impact on information risk and stock market participation

“…Sustainability report quality can help firms to get benefits of information asymmetry reduction (Pratiwiningsih, 2017), accountability (Ridzal, 2020), stakeholders' trust (Arifin et al. , 2017), firms' value (Amaliyah, 2021), investment (Putra and Damayanthi, 2019), funding resource from investors (Ayu, 2013) and creditors (Sageri et al. , 2012).…”

“…Sustainability report quality shows the quality of reporting process that relates to the ability of the organizational structure to ensure a higher-quality reporting process (Adams, 2002). Sustainability report quality can help firms to get benefits of information asymmetry reduction (Pratiwiningsih, 2017), accountability (Ridzal, 2020), stakeholders' trust (Arifin et al, 2017), firms' value (Amaliyah, 2021), investment (Putra and Damayanthi, 2019), funding resource from investors (Ayu, 2013) and creditors (Sageri et al, 2012).…”