Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan

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 (Unknown)
Bimo, Irenius Dwinanto (Unknown)

Article Info

Publish Date
25 Sep 2021

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

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...