Title: THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE

Authors: DIAN ANGGRAENI SAFITRI

Affiliations: Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study focuses on determining the effect of sustainability report disclosure on company value, as well as determining the effect of financial performance as a moderating variable. The research objects used are companies that publish sustainability reports that joined the IDX in 2014-2016. The sampling technique used a purposive sampling method. The dependent variable uses Tobin's Q, sustainability report disclosure as an independent variable, and financial performance as a moderating variable with ROE & DER proxies. Researchers used descriptive statistics, classical assumption tests, and to test moderating variables used multiple linear regression analysis (MRA). The results of this study indicate that sustainability report disclosure does not have an effect on company value. The second finding shows that financial performance as a moderating variable on the ROE proxy can significantly influence sustainability report disclosure on company value. In the third finding, the moderating variable DER shows the same result, which is a significant effect, which means that financial performance on the DER proxy can moderate the influence between sustainability report disclosure and company value.

Keywords: Sustainability Report, Company Value, Performance

Sources: http://repository.unair.ac.id/86236/