The Impact of Sustainability Report Disclosure on Financial Performance and Firm Value: A Moderation Analysis with Good Corporate Governance

DOI

10.2991/978-94-6463-400-6_75How to use a DOI?

Keywords

sustainability report; financial performance; firm value; good corporate governance

Abstract

This research aims to test and analyze the effect of disclosure of sustainability reports on financial performance and firm value with good corporate governance as a moderating variable. The object of this research is state-owned companies from various sectors listed on the Indonesia Stock Exchange (BEI) in 2020–2022. Sampling determination involves the application of purposive sampling methods, a technique for selecting samples based on specific criteria. The total population in this study was 27 state-owned companies whose firm’s shares were publicly listed on the public market on the Indonesia Stock Exchange between 2020 and 2022. Following the implementation of purposive sampling, a set of 15 companies was selected for three years, leading to a cumulative count of 45 annual reports serving as the data points for this investigation. The data collection used is secondary data & the data analysis used is with the assistance program Statistical Product and Service Solution (SPSS) Ver.26. The research results show that 1) disclosure of sustainability report a positive effect on financial performance; 2) disclosure of sustainability report a positive effect on firm value; 3) good corporate governance able to moderate the influence of disclosure sustainability report on financial performance; 4) good corporate governance able to moderate the influence of disclosure sustainability report on firm value.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - George Valery Dase
AU  - Yohanis Rura
AU  - Grace T. Pontoh
PY  - 2024
DA  - 2024/05/22
TI  - The Impact of Sustainability Report Disclosure on Financial Performance and Firm Value: A Moderation Analysis with Good Corporate Governance
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 974
EP  - 988
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_75
DO  - 10.2991/978-94-6463-400-6_75
ID  - Dase2024
ER  -