PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015)
Abstract: This study aims to
investigate the influence of corporate governance and sustainability report on
firm value of all companies listed in the Indonesia Stock Exchange. The data is
secondary data which is obtained from the website www.ncsr-id.org, Indonesia Capital Market Directory
(ICMD), and each website owned companies. The sample is companies that member
of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during
2014-2015. The sample was selected by purposive sampling method and obtained
the 34 companies. Data analysis was performed with multiple regression method.
The results show that sustainability report has a significantly influence on
firm value, good corporate governance hasn’t a significantly influence on firm
value and corporate governance as a moderating variable is not significantly
influence on sustainability report and corporate value
Penulis: Ilham Nuryana
Fatchan, Rina Trisnawati
Kode Jurnal: jpakuntansidd160738
