MODERASI TIPE INDUSTRI PADA PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN
This study aims to determine the role of industry type in moderating the effect of the sustainability report disclosure on firm value. The sample in this study is non-financial sector companies listed on the Indonesia Stock Exchange (IDX) and publish annual reports and sustainability reports during...
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2022-01-03.
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| 260 | |c 2022-01-03. | ||
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| 500 | |a http://repository.upnvj.ac.id/15931/11/LAMPIRAN.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/15931/12/HASIL%20PLAGIARISME.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/15931/13/ARTIKEL%20KI.pdf | ||
| 520 | |a This study aims to determine the role of industry type in moderating the effect of the sustainability report disclosure on firm value. The sample in this study is non-financial sector companies listed on the Indonesia Stock Exchange (IDX) and publish annual reports and sustainability reports during 2018-2020. There are 73 companies selected by using purposive sampling method. By using panel data regression analysis, this study found that sustainability report disclosure, economic disclosure, and environmental disclosure don't have a significant effect on firm value, while social disclosure has a significant positive effect on firm value. In the other case, industry type has the role in weakening the negative effect of environmental disclosure on firm value. Industry type doesn't have a role in moderating the effect sustainability report disclosure, economic disclosure, and social disclosure on firm value. Overall, it shows that management thinks publishing sustainability report could bring some economic issues, which will lower the firm value but the high-profile industry tends to have more concern in disclosing the sustainability performance because they have more responsibility due to the business process they have. The results of this study can be taken into consideration by regulators regarding sustainability reports disclosure. Keywords: Firm Value; Sustainability Report Disclosure; Industry Type; Signalling Theory. | ||
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| 655 | 7 | |a Thesis |2 local | |
| 655 | 7 | |a NonPeerReviewed |2 local | |
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