The Effect Of Sustainability Disclosure With Good Corporate Governance As A Moderating Variable On Firm Value
| Main Authors: | Iskandar, Ricky Suhartono, Feliana, Yie Ke, Eriandani, Rizky |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
, 2023
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| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/43132/ |
Daftar Isi:
- By using cross-sectional dataset comprising companies that is listed on the Indonesia Stock Exchange in 2017-2021, this study aims to determine whether the implementation of good corporate governance (GCG) can strengthen the effect of the quality and quantity of sustainability disclosures on firm value. The quality and quantity of sustainability disclosure is proxied based on the calculation of the score on the Global Reporting Initiative (GRI) disclosure, the GCG variable is proxied by the number of members of the board of commissioners, the proportion of independent commissioners, and the number of audit committee meetings; and firm value is proxied by To-bins' Q variable. The results of this study are the quality and quantity of sus-tainability disclosure give a positive and significant impact on firm value. Of the three GCG variables used, only the independent commissioner propor-tion moderate the effect of quality of sustainability disclosures on firm val-ue.