PENGARUH SUSTAINABILITY REPORT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN MODERASI LEVERAGE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to analyze and empirically prove the effect of sustainability report and profitability on firm value with leverage as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The sampling technique used in this study is purposive sampling based on specific criteria relevant to the research objectives. This research is quantitative in nature with a causality approach, using secondary data in the form of sustainability reports, annual reports, and stock price data obtained from the Indonesia Stock Exchange (IDX) website and the official websites of the respective companies. The analytical method applied is multiple linear regression analysis with a moderating variable (Moderated Regression Analysis/MRA) using SPSS software. The results indicate that sustainability report and profitability each have a positive and significant effect on firm value. Meanwhile, leverage is unable to moderate the effect of either sustainability report or profitability on firm value in energy sector companies listed on the Indonesia Stock Exchange.