D. L. Pakiding, Kunradus Kampo, Michael Dufan Sucianto
{"title":"以盈利能力为调节变量，可持续发展报告披露和公司规模对公司价值的影响","authors":"D. L. Pakiding, Kunradus Kampo, Michael Dufan Sucianto","doi":"10.58792/cjba.v4i1.47","DOIUrl":null,"url":null,"abstract":"Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value. \nDesign/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. \nFindings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value. \nOriginality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period \nKeywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory \nPaper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 14","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable\",\"authors\":\"D. L. Pakiding, Kunradus Kampo, Michael Dufan Sucianto\",\"doi\":\"10.58792/cjba.v4i1.47\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value. \\nDesign/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. \\nFindings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value. \\nOriginality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period \\nKeywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory \\nPaper Type Research Result\",\"PeriodicalId\":287575,\"journal\":{\"name\":\"Contemporary Journal on Business and Accounting\",\"volume\":\" 14\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-04-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contemporary Journal on Business and Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.58792/cjba.v4i1.47\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Journal on Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58792/cjba.v4i1.47","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable
Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value.
Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables.
Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value.
Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period
Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory
Paper Type Research Result
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