PENGARUH ASSURANCE SUSTAINABILITY REPORT TERHADAP MARKET VALUE PERUSAHAAN YANG TERDAFTAR DI BEI PADA TAHUN 2011-2013
Abstract: Currently Indonesian
companies began to publish sustainability report as a corporate responsibility
to the environment. To increase the credibility of the sustainability report,
the company did assurance, but not much research the topic of assurance. This study
aimed to analyze the effect of assurance on the sustainability report to the
market value of the company. This study used independent assurance, size,
leverage, ROA, the type of industry to measure the market value of the company.
This study used secondary data documentation, they were sustainability
report and annual report companies that listed on the Stock Exchange in
2011-2013. The sampling method used in this research is purposive sampling with
some requirements. The number of samples obtained from these criteria were 36
companies with a total of 108 samples. in This study used multiple linear
regression to test the hypothesis.
The results showed that the assurance negative and not significant effect
to the market value of the company. Other variables such as the size (the size
of the company), leverage, and the type of industry also did not have a
significant effect. Only ROA which had a positive and significant effect to the
market value of the company.
Penulis: Hanif Rahmansyah,
Faisal
Kode Jurnal: jpakuntansidd150780
