The Influence of Profitability in Moderating the Impact of Sustainability Report on Firm Value

Main Article Content

Kunradus Kampo

Keywords

firm value, profitability, sustainability report

Abstract

This research aims to examine the influence of profitability in moderating the impact of sustainability reports on firm value. This explanatory research used population of firm listed on the Indonesia Stock Exchange (BEI) obtained from www.idx.co.id in 2020-2022. A sample of 36 firms determined based on the purposive sampling method. Documentation techniques were used to collect research data which is then analyzed using the Moderated Analysis Regression (MRA) analysis method. The research results show that sustainability reports do not have a significant effect on firm value. Profitability has a significant impact on the relationship between sustainability reports and firm value. Thus, it can be concluded that although sustainability reports do not have a significant influence on firm value, profitability plays a significant role in strengthening the influence of sustainability reports on firm value.

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