The Quality of Sustainability Report Disclosure and Firm Value: Further Evidence from Indonesia

Arthaingan Helmina Mutiha

doi:10.3390/proceedings2022083026

The Quality of Sustainability Report Disclosure and Firm Value: Further Evidence from Indonesia

Arthaingan Helmina Mutiha

Vocational Programme of Administrative and Business

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

According to POJK No 51/POJK.03/2017, since January 2020, public companies are required to prepare a sustainability report (SR). This study aims to examine whether the quality of the sustainability report disclosure (SCR) has a significant association with firm value, and to examine SCR in a mandatory and voluntary context. This study uses a panel data regression method consisting of all publicly listed companies (nonfinancial companies) in Indonesia which published an SR in 2019 and 2020. The results show that there were differences in SCR in the voluntary period (2019) and the mandatory period (2020), and that SCR had a positive association with firm value.

Original language	English
Title of host publication	The 5th International Conference on Vocational Education Applied Science and Technology 2022
DOIs	https://doi.org/10.3390/proceedings2022083026
Publication status	Published - 26 Dec 2022

Keywords

sustainability report
firm value
mandatory
voluntary
quality of sustainability report disclosure

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10.3390/proceedings2022083026

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title = "The Quality of Sustainability Report Disclosure and Firm Value: Further Evidence from Indonesia",

abstract = "According to POJK No 51/POJK.03/2017, since January 2020, public companies are required to prepare a sustainability report (SR). This study aims to examine whether the quality of the sustainability report disclosure (SCR) has a significant association with firm value, and to examine SCR in a mandatory and voluntary context. This study uses a panel data regression method consisting of all publicly listed companies (nonfinancial companies) in Indonesia which published an SR in 2019 and 2020. The results show that there were differences in SCR in the voluntary period (2019) and the mandatory period (2020), and that SCR had a positive association with firm value.",

keywords = "sustainability report, firm value, mandatory, voluntary, quality of sustainability report disclosure",

author = "Mutiha, {Arthaingan Helmina}",

year = "2022",

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N2 - According to POJK No 51/POJK.03/2017, since January 2020, public companies are required to prepare a sustainability report (SR). This study aims to examine whether the quality of the sustainability report disclosure (SCR) has a significant association with firm value, and to examine SCR in a mandatory and voluntary context. This study uses a panel data regression method consisting of all publicly listed companies (nonfinancial companies) in Indonesia which published an SR in 2019 and 2020. The results show that there were differences in SCR in the voluntary period (2019) and the mandatory period (2020), and that SCR had a positive association with firm value.

AB - According to POJK No 51/POJK.03/2017, since January 2020, public companies are required to prepare a sustainability report (SR). This study aims to examine whether the quality of the sustainability report disclosure (SCR) has a significant association with firm value, and to examine SCR in a mandatory and voluntary context. This study uses a panel data regression method consisting of all publicly listed companies (nonfinancial companies) in Indonesia which published an SR in 2019 and 2020. The results show that there were differences in SCR in the voluntary period (2019) and the mandatory period (2020), and that SCR had a positive association with firm value.

KW - sustainability report

KW - firm value

KW - mandatory

KW - voluntary

KW - quality of sustainability report disclosure

UR - https://www.mdpi.com/2504-3900/83/1/26

U2 - 10.3390/proceedings2022083026

DO - 10.3390/proceedings2022083026

M3 - Conference contribution

BT - The 5th International Conference on Vocational Education Applied Science and Technology 2022

ER -

The Quality of Sustainability Report Disclosure and Firm Value: Further Evidence from Indonesia

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Keywords

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