Good Corporate Governance, Corporate Social Responsibility, and Sustainability Report to Firm Value

Mendra, Yuria; Saitri, Putu Wenny; Mariyatni, Ni Putu Sri

doi:10.38142/ijesss.v2i1.53

Cited by 2 publications

(1 citation statement)

References 2 publications

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“…Based on previous research conducted by Mendra et al (2021), Pujiningsih (2020), Siregar &Safitri (2019), andLoh et al (2017), Sustainability Report has a positive effect on firm value, in which disclosure of sustainability reports is a positive signal from companies that show their responsibility to the interests of stakeholders. If the company pays attention to the disclosure of the Sustainability Report, which includes economic, environmental and social dimensions, then the company's value will be guaranteed for sustainable growth.…”

Section: Introductionmentioning

confidence: 96%

The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period

MENGKO¹,

Budiarso²,

KALALO³

2022

JoGTA

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Investors are now starting to pay attention to a company's non-financial performance in addition to its financial performance. This research aims to analyze the effect of Sustainability Report disclosure (SRDI) and profitability (ROE) on firm value (PBV). The population of this research is all of the listed companies on the Indonesia Stock Exchange (IDX) in 2018-2021. There are 30 sample companies that are obtained by using the purposive sampling method. The type of data in this research is secondary data that is collected through the website of IDX and the websites of each company. The data has been analyzed with multiple linear regression analysis method using the SPSS 22 program. The result of this research shows that Sustainability Report disclosure has an insignificant negative effect on firm value and profitability has a significant positive effect on firm value. In Indonesia, Sustainability Report was not mandatory until 2020 so the disclosure index before 2020 are low as firms and investors still did not put much interest on Sustainability Report. Meanwhile, it is proven that investors still value a firm based on its profitability as it gives positive signal about the firm’s success in managing investors’ money.

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Section: Introductionmentioning

confidence: 96%

The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period

MENGKO¹,

Budiarso²,

KALALO³

2022

JoGTA

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The Mediating Role of Investment Decisions in the Influence of Sustainability Reports and ERM on the Firm Value

Warsini,

Suhartati,

Friya Purwa Setya

2024

KSS

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In the era of sustainability, there has been a shift in indicators for assessing company performance. Stakeholders are not only concerned with financial performance but pay great attention to non-financial performance in the form of sustainability performance and risk management. This study was conducted to find empirical evidence of whether investment decisions mediate the effect of the quality of sustainability reporting and ERM on company prices. We use a sample of 648 firm years of public companies listed on the Indonesia Stock Exchange. In general, the level of conformity of sustainability reports for public companies in Indonesia reaches 61.2% of the Global Reporting Initiative standard. By using multiple regression path analysis the results were obtained: first, sustainability reports and ERM have a direct positive effect on company value. Second, ERM has a direct positive effect on investment decisions but sustainability reports are not significant. Third, investment decisions mediate the impact of ERM on firm value. The implications of this study are important for company management to build quality sustainability reporting and effective ERM to maximize firm value. Keywords: sustainability report, ERM, investment decision, company value

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Good Corporate Governance, Corporate Social Responsibility, and Sustainability Report to Firm Value

Cited by 2 publications

References 2 publications

The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period

The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period

The Mediating Role of Investment Decisions in the Influence of Sustainability Reports and ERM on the Firm Value

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