DAMPAK BOARD RESPONSIBILITY, KEPEMILIKAN INSTITUSIONAL, DAN MEDIA TERHADAP NILAI PERUSAHAAN MELALUI SUSTAINABILITY REPORTING

Abstract

Research on the effect of board responsibility, institutional ownership, and media exposure on firm value by paying attention to sustainability reporting aims to find empirical evidence related to the research presented. The sample used was 145 manufacturing companies listed on the Indonesia Stock Exchange in 2018. The variables used were Board Responsibility, Institutional Ownership, and Media Exposure to Firm Value with Sustainability Reporting as an intervening variable. In this study, all data is processed by path analysis. The results showed that the Board Responsibility has a positive effect on Sustainability Reporting. And Sustainability Reporting also has a positive influence on Firm Value.