PENGARUH SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Abstract

This study purpose was to test and provide empirical evidence regarding the effect of sustainability report on firm value with profitability as a moderating variable. This research was quantitative research. The data source used was secondary data. The data collection method used was documentation studies. The population used were basic material, industry and energy sector companies listed on the IDX for the period 2020 - 2022 totaling 252 companies. Sampling technique used in this study was using purposive sampling technique with a sample size of 20 companies. Data analysis method used multiple linear reression and hypotheses testing used t-test and F-test assisted with SPSS V.20 analysis tools. The results of this study indicated that Sustainability Report has an effect on Firm Value and Profitability as a moderating variable strengthens its influence in moderating Sustainability Report. Moderation variable strengthens its influence in moderating the Sustainability Report on Firm Value.