THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY INVESTMENT, AND SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE

Authors

  • Setiawati Oktavia FEB, Atma Jaya Catholic University of Indonesia
  • Melita Rahmi PPA, Atma Jaya Catholic University of Indonesia
  • Almatius Setya Marsudi PPA, Atma Jaya Catholic University of Indonesia

Keywords:

nilai perusahaan, corporate social responsibility investment, sustainability report disclosure, kepemilikan institusional

Abstract

This research aims to determine the effect of corporate social responsibility investment and sustainability report disclosure on company value with institutional ownership as a moderating variable. This research uses a population of non-service sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample used was 32 companies that met the criteria. The test was carried out using panel data regression analysis using the Eviews 12 program. From the research results, it was found that CSR Investment had no effect on company value. Meanwhile sustainability report disclosure has a significant negative effect on company value. Meanwhile, institutional ownership is unable to moderate the influence of CSR Investment and sustainability report disclosure on company value.

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
Abstract views: 12