THE INFLUENCE OF SUSTAINABILITY REPORT AND GREEN INNOVATION ON FIRM VALUE

Elsa Adinda Candra Dewi, Maya Novitasari, Muhamad Agus Sudrajat

Abstract


This study aims to examine the effect of sustainability report and green innovation on firm value. The research was conducted on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research population consists of 129 consumer non-cyclical companies, and purposive sampling was used to determine the sample. The research method employed is quantitative, using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the assistance of SPSS 26. The results of this study indicate that the sustainability report has a significant positive effect on firm value, green innovation has no effect on firm value.

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References


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