Firms Characteristics, Sustainability Reporting and Value of the Firm (An Empirical Analysis of Public Companies Listed In Indonesia)
Journal Title: International Journal of Accounting and Financial Management Research (IJAFMR) - Year 2017, Vol 7, Issue 5
Abstract
The objectives of this study are to analyze the influence of profitability, leverage and the type industry on sustainability reporting and the type industry on the value of the firm, to analyze the influence of company size on sustainability reporting and value of the firm, to analyze the influence of sustainability reporting on the 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, profitability 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 sustainability reporting, company size has no influence on value of the firm, sustainability reporting has no influence on value of the firm.
Authors and Affiliations
Abdul Hakim Ali Sahboun, Imam Ghozali, Fuad . , Faisal . , Pudji Harto
Keywords
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- EP ID EP245237
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