Jurnal Akuntansi dan Keuangan
Vol 11, No 1 (2023): Maret 2023

Determinasi Triple Bottom Line Disclosure Terhadap Nilai Perusahaan dengan Profitabilitas dan Volatilitas Arus Kas Sebagai Pemoderasi dan Ukuran Perusahaan Sebagai Variabel Kontrol

Sri Wahyuni (Universitas Bumi Persada)
Sutan Febriansyah (STIE Bumi Persada Lhokseumawe)

Article Info

Publish Date
01 Mar 2023

Abstract

This study aims to examine the effect of The Triple Bottom Line (TBL) on firm value moderated by profitability and cash flow volatility. The two moderaing variables are controlled by firm size as a control variable. The sample was taken using a purposive sampling technique and the sample obtained was 43 companies that won Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. This study used Moderated Regression Analysis (MRA). The result show that The Triple Bottom Line (TBL) and cash flow volatility have no effect on the value of the Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. Meanwhile, profitability has a negative effect on firm value. In term of moderation, its is found that profitability is proven to be able to strengthen the relationship between the Triple Bottom Line (TBL) and firm value. Meanwhile, cash flow volatility was not able to strenghthen the relationship between the Triple Bottom Line (TBL) and firm value.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Malikussaleh

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...