Articlediamond2015

Financial Performance and the Quality of Sustainability Disclosure Based on Global Reporting Initiative: Value Relevances Study in Indonesia Stock Exchange

25 citations0/0 files storedMediterranean Journal of Social Sciences

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

The purpose of this study is to examine the influence of leverage, profitability, and the quality of sustainability disclosures on firm value with revenues growth as moderating variable. The quality of sustainability was measured based on disclosure index and the firm’s value was measured using Tobin’s Q. It examines firms companies in manufacturing industries listed in Indonesian Stock Exchange. Selected firm must have sustainability report in its financial reports of 2011-2013. A total of 143 firm years were examined using multiple regression. The results showed that leverage and profitability have positive significant influence on firm value. In addition, the study found that revenues growth was a moderating variable of the relationship between the quality of corporate sustainability disclosure and firm value. DOI: 10.5901/mjss.2015.v6n5s5p243

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References

2001Corporate Social Responsibility: A Theory of the Firm Perspective 1995Corporate social and environmental reporting 2013The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness 1997The Corporate Social Performance and Corporate Financial Performance Debate 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure 2004Managers' Personal Values as Drivers of Corporate Social Responsibility 2000Do Corporate Global Environmental Standards Create or Destroy Market Value?1979Fundamentals of Financial Management.

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2018SUSTAINABILITY REPORT AND FIRM PERFORMANCE: STUDY IN MINING AND METAL AND FOOD PROCESSING INDUSTRY INDONESIA STOCK EXCHANGE 2014-2017 2019Effect of Corporate Governance Mechanisms on Financial Performance and Firm Value with Green Accounting Disclosure as Moderating Variables 2021THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND FORWARD-LOOKING INFORMATION ON INVESTMENT RISK

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