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Pengaruh Pengungkapan Sustainbility Report Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi

Latifah, Sri Wahjuni and Luhur, Muhamad Budi (2017) Pengaruh Pengungkapan Sustainbility Report Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi. Jurnal Akuntansi dan Bisnis, 17 (2). pp. 13-18. ISSN 2580-5444

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Abstract

This study discusses the disclosure of Sustainability Report and moderator of profitability of companies listed in Indonesia Stock Exchange (BEI) in 2015 and its impact on firm value. The method of analysis in this study using a simple regression analysis to determine the effect of Sustainability Report disclosure of firm value and using MRA regression test to determine the effect of profitability as a moderating variable between the disclosure of Sustainability Report and firm value. The results of this study indicate that the disclosure of Sustainability Report affect the value of the company. In addition, the results of this study also show that profitability does not moderate the relationship between the disclosure of Sustainability Report and firm value.

Item Type: Article
Keywords: Sustainability Report, Profitability, Firm Value
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Bakhtiar Effendi
Date Deposited: 07 Jan 2020 07:07
Last Modified: 07 Jan 2020 07:07
URI : http://eprints.umm.ac.id/id/eprint/58102

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