Prima Putri Citra Wardhani and Hamidah (2019) The Signalling of Sustainability Reporting Award in Indonesia and Its Effects on Financial Performance and Firm Value. International Journal of Innovation, Creativity and Change, 9 (8). pp. 14-32. ISSN 2201-1315, eISSN: 2201-1323
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Abstract
This research aims to test whether the Sustainability Reporting Award has an effect on a company’s financial performance and the firm value of nonfinancial public companies listed on the Indonesia Stock Exchange. This study uses panel data of 2,985 observations for the 8-year time period during 2010-2017. This research was conducted quantitatively with Ordinary Least Square (OLS) regression and uses robust standard errors to test the hypothesis. The statistical result of the test shows that the Sustainability Reporting Award has a positive and significant impact on both financial performance represented by ROA and firm value represented by Tobin’s Q.
| Item Type: | Article | ||||||
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| Uncontrolled Keywords: | Sustainability Reporting Award, financial performance, firm value. | ||||||
| Subjects: | H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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| Depositing User: | Tn Sugeng Riyanto | ||||||
| Date Deposited: | 16 Oct 2020 02:38 | ||||||
| Last Modified: | 16 Oct 2020 02:38 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/100252 | ||||||
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