PENGARUH KUALITAS DARI PENGUNGKAPAN SUSTAINABILITY REPORTING PADA NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

Abstrak

This study aims to analyze the effect of the quality of sustainability reporting disclosures on firm’s value. The second objective of this study is to analyze profitability as a moderator variable in the relationship between sustainability reporting disclosure and firm’s value. The independent variable in this study is sustainability reporting, the moderating variable is profitability which proxied by Return on Assets (ROA), and the dependent variable is firm’s value which measured by Tobin's Q. Sample used in this study are companies that listed on the Indonesia Stock Exchange from 2017 -2021. The research method used is multiple linear regression method. The results showed that sustainability reporting has a negative effect on firm value and profitability does not moderate the relationship between sustainability reporting and firm value.