MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE

Authors

  • Wulan Nurdiana Sari Postgraduate Faculty of Masters in Accounting, Pamulang University, Indonesia
  • Nofryanti Postgraduate Faculty of Masters in Accounting, Pamulang University, Indonesia
  • Iin Rosini Postgraduate Faculty of Masters in Accounting, Pamulang University, Indonesia

DOI:

https://doi.org/10.61990/ijamesc.v2i6.337

Keywords:

Firm Value, Sustainability Reporting, Philanthropy Disclosure, Managerial Ownership

Abstract

The purpose of this study is to obtain empirical evidence regarding Managerial Ownership Moderating Sustainability Reporting and Philanthropy Disclosure on Firm Value. This study uses purposive sampling to determine the sample, with 62 companies as samples and a 3-year observation period from 2020 to 2022, resulting in 186 observational data points. The research data was obtained through the official websites of the Indonesia Stock Exchange and the respective companies' websites. Data analysis was conducted using E-Views with panel data regression analysis using the Fixed Effect Model. The research findings indicate that Sustainability Reporting affects company value, Philanthropy Disclosure has a negative impact on company value, Managerial Ownership does not moderate the relationship between Sustainability Reporting and company value, and Managerial ownership moderates the relationship between philanthropy disclosure and firm value.

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Published

2024-12-15

How to Cite

Wulan Nurdiana Sari, Nofryanti, & Iin Rosini. (2024). MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(6), 1994–2007. https://doi.org/10.61990/ijamesc.v2i6.337

Issue

Vol. 2 No. 6 (2024): December

Section

Articles

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Copyright (c) 2024 Wulan Nurdiana Sari, Nofryanti, Iin Rosini

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