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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Zakarias, Kelvin Lovender
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Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI: (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE (2017-2019) Zakarias, Kelvin Lovender; Bimo, Irenius Dwinanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.816 KB) | DOI: 10.32670/fairvalue.v4i2.654

Abstract

This study aims to analyze the effect of sustainability reports on the performance companies with foreign ownership as a moderating variable. This study uses companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling in this study using purposive sampling method. The sample used is 31 companies that meet the criteria. Hypothesis testing in this study uses panel data regression analysis (balanced panel) which is processed in the statistics and data program, namely Stata 17. The results of panel data analysis explain that the sustainability report has a positive effect on company performance. In addition, this study also finds that foreign ownership doesn’t moderate sustainability reports on company performance
Co-Authors Irenius Dwinanto Bimo