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Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 2 (2025) · pp. 189–196

DOI
10.52062/jaked.v20i2.5614
ISSN
2621-6787, 1978-4848
Published
2025-12-20
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The purpose of this study was to analyze and test the effect of sustainability reporting on firm value and profitability as a moderating variable in the influence of sustainability reporting on firm value. Sustainability Reporting is proxied by SRDI (Sustainability Report Disclosure Index), Firm Value is proxied by PBV (Price to Book Value), and Profitability is proxied by ROA (Return on Assets). The population in this study is 246 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The sample in this study is 16 manufacturing companies. The sample selection method uses a purposive sampling method. The analysis model used is a simple linear regression model and moderated regression analysis. Data processing is done using the Eviews 12 application. The results of hypothesis 1 in this study show that sustainability reporting does not have a significant effect on company value, then the results of hypothesis 2 show that profitability is able to significantly moderate the relationship between sustainability reporting and company value.

Collaboration network of the authors

40 authors · 98 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown5
Anthonius H. Citra WijayaAffiliation unknown4
Pascalina V. S SesaAffiliation unknown4
Rudiawie LarasatiAffiliation unknown3
Cornelia D. MataniAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Juliana WaromiAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Ramasoyan Arung LambaAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1
Hesti Endah KurniasariAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Bill PangayowAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
kostantina safisaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi </dc:title>
	<dc:creator>Panjaitan, Nelly Puspita K.</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Sesa, Pascalina Van Sweet</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to analyze and test the effect of sustainability reporting on firm value and profitability as a moderating variable in the influence of sustainability reporting on firm value. Sustainability Reporting is proxied by SRDI (Sustainability Report Disclosure Index), Firm Value is proxied by PBV (Price to Book Value), and Profitability is proxied by ROA (Return on Assets). The population in this study is 246 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The sample in this study is 16 manufacturing companies. The sample selection method uses a purposive sampling method. The analysis model used is a simple linear regression model and moderated regression analysis. Data processing is done using the Eviews 12 application. The results of hypothesis 1 in this study show that sustainability reporting does not have a significant effect on company value, then the results of hypothesis 2 show that profitability is able to significantly moderate the relationship between sustainability reporting and company value.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-12-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5614</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i2.5614</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 2 (2025): November; 189-196</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 2 (2025): November; 189-196</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5614/3701</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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