International Journal of Advanced Multidisciplinary Research and Studies
Volume 2, Issue 1, 2022
Sustainability Report Disclosure and Profitability as a Strategy to Increase Future Firm Value in the Indonesian Banking Sector
Author(s): Ienne Yoseria Putri, Nicholas Renaldo, Andi, Luciana Fransisca, Suhardjo, Suyono, Erwin
This study discusses the impact of Sustainability Report Disclosure and Profitability on Future Firm Value. The sample of this research is banking companies listed on the Indonesia Stock Exchange in 2020. The sample size is 39 companies using the purposive sampling technique with the criteria of companies presenting sustainability reports in the company's annual report 2020. The analytical method in this study used simple regression analysis and moderated regression analysis. The results show that the Sustainability Report Disclosure affects Future Firm Value but Profitability does not affect Future Firm Value. In addition, Profitability does not moderate the relationship between the Sustainability Report Disclosure and Future Firm Value. Companies should report sustainability reports to reduce asymmetric information and investors to be able to study financial and non-financial factors because non-financial factors also have a significant influence in making investment decisions.
Keywords: Sustainability Report Disclosure, Profitability, Future Firm Value
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