Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 3 (2022): Budapest International Research and Critics Institute August

The Effect of Sustainability Reporting Disclosure and Liquidity on Company Value with Ownership Concentration Variables as Moderating

Zumratul Meini (Unknown)
Leily Chusnul Chotimah (Unknown)

Article Info

Publish Date
29 Jul 2022

Abstract

The high and low stock prices indicate the level of success of the management of a company. Changes in stock prices will cause gains or losses that reflect the value of a company. This study aims to prove empirically the factors that can affect firm value, namely the disclosure of sustainability reporting and liquidity. The novelty of this research is to test whether the concentration of ownership can moderate the effect of sustainability reporting and liquidity on firm value. The data used in this study is panel data of 37 companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Data processing is done with WarpPLS 0.8. The results showed that the disclosure of sustainability reporting has no effect on firm value, while liquidity had a positive effect on firm value.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Website

Abbrev

birci

Publisher

Budapest International Research and Critics University Journal

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...