PENGARUH EKONOMI, LINGKUNGAN, SOSIAL PADA PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022

This study aims to empirically analyze and prove the influence of Economic, Environmental, And Social Aspect On The Disclosure Of The Sustainability Report On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The Period Of 2022. This is an associative research with the object being manufacturing companies listed on Indonesia stock exchange (IDX) for the period of 2022. The data collection technique used in this research in purposive sampling, conducted on 101 companies with a population of 210. The data analysis technique in this research uses STATAMP 14. The type of data in this study is secondary data, with documentation techniques in the form of annual report and sustainability report accessed through the Indonesia stock exchange (IDX) website www.idx.co.id and the official website of each company. The results of this study indicate that the economic dimension of the sustainability report does not have a significant impact on firm value, whereas the environmental and social dimensions of the sustainability report have a significantly negative impact on firm value.