Hamidah and Robi Sastra (2020) The Role of a Sustainability Report in Mediating the Effect of Board Size on Firm Value. International Journal of Innovation, Creativity and Change, 10 (12). pp. 437-446. ISSN 2201-1315, eISSN: 2201-1323

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Abstract

Sustainability reports have become more prevalent in today's business world. The purpose of this paper is to obtain empirical evidence of (1) the effect of board size on firm value, (2) the effect of sustainability reports on firm value, (3) the effect of board size on sustainability reports, and (4) the role of sustainability reports in mediating the effect of board size on firm value. This research uses quantitative methods through a sample of 103 companies which publish sustainability reports. The subjects in this study are all companies listed on the Indonesia Stock Exchange in the period 2013 to 2017. The results of hypothesis testing conclude that board size and a sustainability report positively affect firms’ value, the effect of board size on a sustainability report is not significant, and a sustainability report cannot mediate board size relationship with firm value.

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