Daftar Isi:
  • The purpose of this research is to know (1) the influence of these Sustainability Report (2) the influence of Sustainability Report Disclosures on Company Value with Retrun on Asset and Liquidity as variabel control. The sample of this research is the manufacturing company listed in BEI with period of 2012-2016 using purposive sampling method. There are 16 companies that meet the criteria as research samples. The results of this research showed that (I) Sustainability Report of significantly affect the value of the compan. (2) retrun on assets and liquidity as a moderating variable does not affect the relationship between sustainability reports and company values in manufacturing companies listed on the Indonesia stock exchange for the period 2012-2016.