Work

The Effect of Sustainability Report Disclosure on Firm Value With Dividend Policy as a Moderating Variable

Year: 2024

Type: article

Abstract: Background: The rising value of Sri-Kehati Index companies in recent years indicates that there is a change in investor orientation towards green investment. Green investment itself has now become a world and government concern which is realized through several regulations. Therefore, companies are required to disclose the sustainability business that has been carried out. Objective: This study aims to analyze the effect of sustainability report disclosure on firm value with dividend policy as a moderating variable. Research Methods: Multiple linear regression analysis and Moderated Regression Analysis (MRA) Research Results: The result showed that sustainability report disclosure has a negative effect on firm value and dividend policy strengthens the negative effect of sustainability report disclosure on firm value. Authenticity/Novelty of Research: The addition of dividend policy as a moderating variable between the relationship between sustainability report disclosure and firm value.

Source: Jurnal Akuntansi Bisnis

DOI: 10.30813/jab.v17i2.5172

Authors: Yurinda Eka Morieta, Bayu Aprillianto, Oktaviani Ari Wardhaningrum

Institution: Universitas Jember

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4401931113

FWCI:

Cites: 9

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Related to: 10