Authors : Dinda Alifa Rizki Aprillia; Taufik Akbar

Volume/Issue : Volume 10 - 2025, Issue 5 - May

Google Scholar : https://tinyurl.com/4pnxkppm

DOI : https://doi.org/10.38124/ijisrt/25may2315

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This research aims to analyze the influence of Sustainability Report Disclosure, Company Characteristic as proxied by its size, and Capital Structure moderated by profitability on the value of banking companies registered at Indonesia Stock Exchange (IDX) from year 2020 to 2022. It involves secondary data in the form of both sustainability and annual reports from 20 banking companies that have met established criteria. The data analysis process is conducted through multiple regression model using Eviews 13. The results show that (1) Sustainability Report Disclosure does not affect company value, (2) Company Characteristic, proxied by size, does not affect company value, (3) Capital Structure does not affect company value, (4) Profitability strengthens the influence of sustainability report disclosure on company value, (5) Profitability is unable to moderate the influence of company characteristic on its value, and (6) Profitability weakens the influence of capital structure on company value. The implication of this research is not only limited to the need for extending research period and/or adding more companies as sample but also giving comprehensive insight related to the development of strategy that enhances company value for management and related stakeholders.

Keywords : Sustainability Report Disclosure; Company Characteristic; Capital Structure; Company Value; Profitability.

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