Corporate Governance, Sustainability Disclosure and Firm Value

Susetyo, Didik (2023) Corporate Governance, Sustainability Disclosure and Firm Value. European Chemical Buletin, 12. pp. 4575-4584.

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Abstract

The purpose of this study was to examine the impact of board effectiveness, audit committee effectiveness, and sustainability disclosures on business value. With a total of 565 observations, the research population includes all company sectors on the Indonesia Stock Exchange from 2018 to 2021 that produce stand-alone sustainability reports. The effectiveness of audit committees and sustainability disclosures has a considerable positive effect on company value using panel data regression from test outcomes. The effectiveness of the board of commissioners, on the other hand, has no effect on sustainability disclosures.

Item Type: Article
Subjects: #3 Repository of Lecturer Academic Credit Systems (TPAK) > Articles Access for TPAK (Not Open Sources)
Divisions: 01-Faculty of Economics > 60001-Economics (S3)
Depositing User: Prof. Dr. Didik Susetyo, SE., MSi
Date Deposited: 01 Dec 2023 10:01
Last Modified: 01 Dec 2023 10:01
URI: http://repository.unsri.ac.id/id/eprint/130429

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