PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, GOOD CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN GO PUBLIC SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine the effect of sustainability report disclosure, good corporate governance, and profitability on the firm value through annual financial statements which were published by mining companies in 2014-2020. The research population was 6 mining companies listed on Indonesia stock exchange (IDX) during 2014-2020. Moreover, this research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sampel was based on criteria given. Additionally, the data were secondary data which obtained by annual statements of official sites of Indonesia stock exchange (IDX) and the company’s website as the research sample, In addition, the research data analysis technique used multiple linear regressions analysis with the software of the SPSS 23 version. The research result concluded that sustainability report (SRDI) did not affect the firm value. On the other hand, good corporate governance (GCG) had a positive and significant effect on the firm value. In contrast, profitability (ROA) did not affect the firm value.