Ukuran Perusahaan sebagai Pemoderasi Pengaruh Sustainability Reportingpada Nilai Perusahaan

Abstract

The purpose of this study is to examine the effect of sustainability
reporting on firm value and the ability of firm size to moderate the
influence of sustainability reporting on company value. This research
was conducted on SRI-KEHATI-indexed companies for the 2017-2021
period using the purposive sampling method. The results of this study
are sustainability reporting doesn’t affect firm value and the size of the
company hasn’t been able to strengthen the influence of sustainability
reporting on company value. The limitation in this study haven’t
classified the type of industry issuers. Thus, the implications of this
study haven’t been able to provide empirical evidence regarding Signal
Theory and Contingency Theory and haven’t been able to be considered
by investors and potential investors to make investment decision by
looking at sustainability reports.