The Impact of Sustainability Report Disclosure on Financial Performance and Firm Value: A Moderation Analysis with Good Corporate Governance

George Valery Dase (), Yohanis Rura and Grace T. Pontoh
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George Valery Dase: Hasanuddin University, Master of Accounting, Faculty of Economics and Bisnis
Yohanis Rura: Hasanuddin University, Master of Accounting, Faculty of Economics and Bisnis
Grace T. Pontoh: Hasanuddin University, Master of Accounting, Faculty of Economics and Bisnis

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 974-988 from Springer

Abstract: Abstract This research aims to test and analyze the effect of disclosure of sustainability reports on financial performance and firm value with good corporate governance as a moderating variable. The object of this research is state-owned companies from various sectors listed on the Indonesia Stock Exchange (BEI) in 2020–2022. Sampling determination involves the application of purposive sampling methods, a technique for selecting samples based on specific criteria. The total population in this study was 27 state-owned companies whose firm’s shares were publicly listed on the public market on the Indonesia Stock Exchange between 2020 and 2022. Following the implementation of purposive sampling, a set of 15 companies was selected for three years, leading to a cumulative count of 45 annual reports serving as the data points for this investigation. The data collection used is secondary data & the data analysis used is with the assistance program Statistical Product and Service Solution (SPSS) Ver.26. The research results show that 1) disclosure of sustainability report a positive effect on financial performance; 2) disclosure of sustainability report a positive effect on firm value; 3) good corporate governance able to moderate the influence of disclosure sustainability report on financial performance; 4) good corporate governance able to moderate the influence of disclosure sustainability report on firm value.

Keywords: sustainability report; financial performance; firm value; good corporate governance (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-400-6_75

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