Firms Characteristics, Sustainability Reporting And Value Of The Firm
(An Empirical Analysis of Public Companies Listed in Indonesia)
Firms Characteristics, Sustainability Reporting And Value Of The Firm
(An Empirical Analysis of Public Companies Listed in Indonesia)
Author(s): Abdul Hakim Ali Sahboun, Imam Ghozali, Fuad Se, Puji HartoSubject(s): Geography, Regional studies
Published by: Asociaţiunea Transilvană pentru Literatura Română şi Cultura Poporului Român - ASTRA
Keywords: Sustainability reporting; profitability; leverage; type industry; company size;
Summary/Abstract: The objectives of this study are to analyze the influence of profitability, leverage and type industry on ssustainability reporting and type industry on value of the firm, to analyze the influence of company size on ssustainability reporting and value of the firm, to analyze the influence of ssustainability reporting on value of the firm. The samples in this study are all the company listed in IDX that report sustainability reporting. The conclusion are: Profitability has no influence on Sustainability reporting, pprofitability has influence on Value of the firm, leverage has no influence on Sustainability reporting., leverage has no affect on value of the firm, high profile industry has influence on sustainability reporting, high profile industry has no influence on value of the firm, company size has influence on ssustainability reporting, company size has no influence on value of the firm, ssustainability reporting has no influence on value of the firm.
Journal: Astra Salvensis - revista de istorie si cultura
- Issue Year: VI/2018
- Issue No: Sup. 1
- Page Range: 735-747
- Page Count: 13
- Language: English