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Effect of disclosure Sustainability Report on company value with company performance as intervening variables in the company Go Public listed on Indonesia stock exchange

Author

Listed:
  • Marcella Reobita Lyan

    (Master of Management, Faculty of Economics and Business, Mulawarman University, Indonesia)

  • Felisitas Defung

    (Master of Management, Faculty of Economics and Business, Mulawarman University, Indonesia)

  • Zaki Fakhroni

    (Master of Accounting, Faculty of Economics and Business, Mulawarman University, Indonesia)

Abstract

Significant changes occur as at this time, companies are required to increase their knowledge, make new updates to keep up with the times. Learning procedures are at the root of the company's strength to adapt to the significant changes occurring in the business world. This is done in particular with a sustainable development plan for the entire company. In this study, IDX companies use the manufacturing and mining sectors. The research sample is 21 companies with a period of 5 years so the total sample is 105 data. Variables consist of exogenous, endogenous and intervening. This study applies the PLS-SEM analysis tool with measurement tools or supporting applications for WarpPLS 5.

Suggested Citation

  • Marcella Reobita Lyan & Felisitas Defung & Zaki Fakhroni, 2021. "Effect of disclosure Sustainability Report on company value with company performance as intervening variables in the company Go Public listed on Indonesia stock exchange," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 847-865, November.
    • Handle: RePEc:tec:journl:v:25:y:2021:i:1:p:847-865
    DOI: 10.47577/tssj.v25i1.5101
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    References listed on IDEAS

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    1. Zixuan Zeng & Zixuan Zeng & Thammanoon Hengsadeekul, 2020. "Environmental issues and social responsibility: a scientomeric analysis using citespace," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 1419-1436, December.
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    More about this item

    Keywords

    Sustainability Report; Economic Performance; Environmental Performance; Social Performance and Corporate Value;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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