The Nexus of Profitability, Invesment Decision, and Sustainability Reports on Company Value

Dwi Purwaningrum, Maria Novita Olin, Marhaendro Purno and Dhaniel Hutagalung
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Dwi Purwaningrum: Economic and Business, Universitas Insan Pembangunn Indonesia
Maria Novita Olin: Economic and Business, Universitas Insan Pembangunn Indonesia
Marhaendro Purno: Economic and Business, Universitas Insan Pembangunn Indonesia
Dhaniel Hutagalung: Economic and Business, Universitas Insan Pembangunn Indonesia

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 12, 3580-3587

Abstract: This study sought to determine the impact of profitability, investment decisions, and sustainability disclosure on firm value. ROE is used to measure profitability, CVA/BVA is used to measure investment decisions, SRDI is used to measure sustainability, and Tobin’s Q is used to calculate corporate value. The data source is the company’s financial statements from 2018 to 2022, leading to the data collection method being secondary data. The research sample includes companies included in the LQ 45. The statistical test utilized is multiple linear regression. The findings of statistical studies show that profitability, investment decisions, and sustainability report disclosure all impact firm value (Y). Profitability has a partial effect on firm value, as do investment decisions and the disclosure of sustainability reports.

Date: 2024
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