Proceedings of the 20th International Symposium on Management (INSYMA 2023)

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The Effect of Sustainability Disclosure with Good Corporate Governance as a Moderating Variable on Firm Value

Authors
Ricky Suhartono Iskandar1, Yie Ke Feliana1, *, Rizky Eriandani1
1University of Surabaya, Surabaya, Indonesia
*Corresponding author. Email: yiekefeliana@staff.ubaya.ac.id
Corresponding Author
Yie Ke Feliana
Available Online 30 September 2023.
DOI
10.2991/978-94-6463-244-6_19How to use a DOI?
Keywords
firm value; good corporate governance; sustainability disclosure
Abstract

By using a cross-sectional dataset comprising companies listed on the Indonesia Stock Exchange in 2017–2021, this study aims to determine whether the implementation of good corporate governance (GCG) can strengthen the effect of the quality and quantity of sustainability disclosures on firm value. The quality and quantity of sustainability disclosure are proxied based on the calculation of the score on the Global Reporting Initiative (GRI) disclosure; the GCG variable is proxied by the number of members of the board of commissioners, the proportion of independent commissioners, and the number of audit committee meetings; and firm value is proxied by Tobins’ Q variable. The results of this study are that the quality and quantity of sustainability disclosure positively and significantly impact firm value. Of the three GCG variables used, only the independent commissioner proportion moderates the effect of the quality of sustainability disclosures 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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Volume Title
Proceedings of the 20th International Symposium on Management (INSYMA 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
30 September 2023
ISBN
978-94-6463-244-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-244-6_19How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Ricky Suhartono Iskandar
AU  - Yie Ke Feliana
AU  - Rizky Eriandani
PY  - 2023
DA  - 2023/09/30
TI  - The Effect of Sustainability Disclosure with Good Corporate Governance as a Moderating Variable on Firm Value
BT  - Proceedings of the 20th International Symposium on Management (INSYMA 2023)
PB  - Atlantis Press
SP  - 105
EP  - 111
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-244-6_19
DO  - 10.2991/978-94-6463-244-6_19
ID  - Iskandar2023
ER  -