PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed the empirical evidence related to the effect of disclosure of sustainability report, firm size, profitability, and leverage on the firm value. This research used quantitative at manufacturing companies in the basic and chemical industries sector listed on the Indonesia Stock Exchange during 2015-2019. Furthermore, the sample collection technique used purposive sampling, i.e. sample selection with determining criteria. Moreover, the number of samples used by 40 manufacturing companies in the basic and chemical industries sector listed on the Indonesia Stock Exchange during the 2015-2019 periods. This research used secondary data obtained from an annual statement on the Indonesia Stock Exchange’s official website and its website as the research sample. Moreover, data analysis techniques used multiple linear analysis with the software SPSS 20 version. Additionally, this research used a sustainability report that did not affect the firm value, firm size had a positive effect on the firm value, profitability had a negative effect on the firm value, and leverage had a positive effect on the firm value.
Keywords: sustainability report, firm size, profitability, leverage, firm value