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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2021 – 2024
Fluctuations in firm value within the Industrial and Energy sectors during the 2021–2024 period have become a critical concern amid economic uncertainty and increasing sustainability demands. This study aims to examine the effects of Sustainability Reporting, Firm Size, and Profitability on Firm Value, with Leverage included as a control variable. The analysis employs a Fixed Effects panel data regression model using a sample of 83 firms. The results indicate that Sustainability Reporting, Profitability, and the control variable Leverage have a positive and statistically significant effect on firm value. These findings suggest that capital markets respond favorably to transparent sustainability disclosures and strong earnings performance. In contrast, Firm Size has a negative and significant effect on firm value, indicating that a large asset scale is perceived as a potential source of inefficiency during the observation period. Overall, the results confirm that firm value creation is increasingly driven by strategic responses to sustainability issues and profitability efficiency, rather than solely by asset expansion.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2021 – 2024 (Text)
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2021 – 2024 (Other)
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