Pengaruh Luas Pengungkapan Sustainability Report terhadap Nilai Perusahaan

., Jenni (2023) Pengaruh Luas Pengungkapan Sustainability Report terhadap Nilai Perusahaan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the broad effect of sustainability report disclosure on company value by focusing on all company sectors listed on the Indonesia Stock Exchange with a research period of 2019-2021. The data used is secondary data. The population in this study is to use all sectors of companies that publish sustainability reports listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and 347 samples were obtained. Hypothesis testing is done by simple linear regression analysis. The results of this study indicate that the disclosure of sustainability reports has no effect on firm value. Keywords : Sustainability Report, Corporate Value, Tobin's Q.

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