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All Journal Jurnal Riset Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JTP - Jurnal Teknologi Pendidikan Jurnal Equity Ekonomi dan Bisnis Journal of Contemporary Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management Ilomata International Journal of Management International Journal of Business, Technology, and Organizational Behavior (IJBTOB) E-Amal: Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Sustainable Research (FJSR) Accounting Student Research Journal Jurnal Penelitian Akuntansi
Miftah, Munasiron
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Penelitian Akuntansi

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, ASIMETRI INFORMASI, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nur Ratih Widya Ningrum; Dwi Jaya Kirana; Munasiron Miftah
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to determine the effect of implementing sustainability reports, information asymmetry and financial performance on company value in 36 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of quantitative research using secondary data in the form of annual reports and company sustainability reports. The Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Based on the results of the test and analysis, it can be concluded that sustainability reports and information asymmetry do not effect firm value, while financial performance has a significant positive effect on firm value and Control variable, namely company size has a significant negative effect on firm value. The results of this study have implications for investors, regulators and future researchers. Policy makers can use these findings, especially on the application of sustainability reports, information asymmetry and financial performance to increase corporate value in Indonesia.Keywords: Sustainability Reporting, Information Asymmetry, financial performance, Firm Size, and Firm Value
Co-Authors Agus Maulana Alfaith S. Manggabarani Alfatih S. Manggabarani Alfida Alfida Andy Setiawan Bernadin Dwi M. Christian Devi Fentikasari Dahlia Pinem Desmon Immanuel Paulus Dewi Darmastuti Dianwicaksih Arieftiara DWI JAYA KIRANA Dwi Jaya Kirana Ekawati Jati Wibawaningsih Faizal Marzuki Fanny Dwi Oktaviani Fentikasari, Christian Devi Krisnawati, Eka Lidya Primta Surbakti Maria Bernadette Nani Ariani Marlina Masripah Miko Dwi Syahputra Nazia Fitria Hamdi Nur Ratih Widya Ningrum Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ricardo Samuel Manihuruk Rifqiyati Rifqiyati Rosita Putri Cahyawati YUDI NUR SUPRIADI