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Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari
Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari
Jurnal Akuntansi dan Keuangan Indonesia
This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is …
Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto
Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto
Jurnal Akuntansi dan Keuangan Indonesia
The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable investment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by conducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …