Pengaruh Kualitas Pengungkapan Sustainable Development Goals terhadap Nilai Perusahaan dengan Skala Industri sebagai Variabel Moderating

Abstract

This study aims to analyze the influence of the quality of the implementation of Sustainable Development Goals on the value of companies with industrial scale as a moderating variable. Data were obtained from 54 financial statements of basic chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. Sustainable Development Goals are measured using the scoring method where a value of 0 is for companies that do not disclose Sustainable Development Goals, 1 is for companies that present qualitatively and 2 for companies that present quantitatively, Corporate Value is measured using Price to Book Value and Industry Scale is measured using LN Asset. Moderate regression analysis is used to analyze the effect of the independent variables on the dependent variable, with the moderating variable. The results of the study show that the quality of SDGS disclosure has an effect on company value and industrial scale can moderate it.