Pengaruh Pengungkapan Laporan Keberlanjutan, Keterbacaan Laporan Keberlanjutan, dan Struktur Modal terhadap Nilai Perusahaan pada Perbankan yang terdaftar di BEI 2021 2023

Abstract

The purpose of this study is to examine factors such as sustainability report disclosure, readability of sustainability reports, and capital structure impact on firm value in banks listed on the IDX in 2021-2023. The sampling method used purposive sampling method and obtained 29 companies that passed the criteria with a total of 87 observations. Data analysis in this study consists of descriptive statistics and regression analysis. This study uses a statistical application in the form of IBM SPSS ver. Descriptive statistics are used to describe the data and include the mean, standard deviation, and maximum and minimum values. The first result of statistical analysis shows that sustainability report disclosure has a significant positive effect on firm value. Readability of sustainability report has no effect on firm value. Capital structure has a significant positive effect on firm value. This study measures several indicators such as sustainability report disclosure, sustainability report readability, and capital structure.