The Effect of Disclosure of Sustainability Reporting, Profitability, and Liquidity on Company Value (Empirical Study of Companies Listed on the Indonesia Stock Exchangein 2021)
Abstrak
. This study aims to examine the effect of sustainability reporting disclosures, profitability and liquidity on firm value. This study uses quantitative methods and uses secondary data. With a population of companies that have gone public. The sample of companies used in this study are included in the Sri-Kehari index and are participants in Indonesia in the 2021 Asia Sustainability Reporting Rating (ASRRAT) organized by the National Center for Sustainability Reporting (NCSR). Sampling was carried out using a purposive sampling method, totaling 35 sustainability reports and the company's annual report in 2021. The results of this study prove that sustainability reporting has no effect on firm value, profitability has an effect on firm value, and liquidity has no effect on firm value.
Referensi
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