PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan 50 Biggest Market Capitalization yang Terdaftar di Bursa Efek Indonesia periode 2017 – 2019)

Rida Idowati, Anggita Langgeng Wijaya, Heidy Paramitha Devi

Abstract


This study aims to determine "The Effect of Sustainability Reporting on Financial Performance and Company Value as Moderating Variables for 2017-2019 Period". The dependent variable in this study is the Sustainability Reporting which is proxied by the Sustainability Reporting Index. The independent variable in this study is financial performance which is proxied by Return On Equity (ROE). The company value is proxied by the Price Value to Book (PVB) as the moderating variable. The population in this study were 50 companies. The sampling technique used purposive sampling, based on certain criteria. The samples that can be taken from 11 companies. The data analysis method used in this research is simple linear regression analysis. The feasibility test of the data used the classical assumption test, namely the normality test, multicollinearity, autocorrelation, and heteroscedasticity. The results of this study found that: (1) The first hypothesis, namely Sustainability Reporting (SR), is proven to have no effect on financial performance; (2) The second hypothesis is that firm value is proven unable to moderate the relationship of Sustainability Reporting (SR) and financial performance.
Keywords: sustainability reporting (SR), financial performance, company value

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