Pengaruh Kecurangan Laporan Keuangan, Kinerja Keuangan Dan Sustainability Disclosure Terhadap Nilai Perusahaan
Year: 2025
Type: article
Abstract: This study aims to determine the impact of financial statement fraud, financial performance and sustainability disclosure on firm value. Using financial data from technology companies listed on the Indonesia Stock Exchange between 2020 and 2023, this study employs a panel data regression method. The results of this study are show that financial statement fraud has a negative impact on firm value, while financial performance proxied by profitability ratios and solvency ratios has a positive impact. However, financial performance proxied by liquidity as well as sustainability disclosure actually has a negative impact, which indicates that investors in Indonesia have not fully considered sustainability reports in firm value.
Source: Jurnal Akuntansi Trisakti
DOI: 10.25105/v12i1.22139
Authors: Dwi Purwanto, Hexana Sri Lastanti
Institution: Universitas Trisakti
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408054486