How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies
This study investigates whether sustainability reporting can moderate the effect of profitability on firm value. Using a quantitative approach, it examines profitability as the independent variable, firm value as the dependent variable, and sustainability reporting as the moderating variable. The re...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2025-01-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | http://ecojoin.org/index.php/EJA/article/view/2590 |
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| author | Christina Juliana Venantius Valentino Sembiring |
| author_facet | Christina Juliana Venantius Valentino Sembiring |
| author_sort | Christina Juliana |
| collection | DOAJ |
| description | This study investigates whether sustainability reporting can moderate the effect of profitability on firm value. Using a quantitative approach, it examines profitability as the independent variable, firm value as the dependent variable, and sustainability reporting as the moderating variable. The research analyses time series and cross-sectional data for 12 coal mining companies listed on the Indonesia Stock Exchange between 2020 and 2022. The findings reveal that profitability negatively impacts firm value. However, sustainability reporting moderates this relationship, enhancing firm value. This study builds on previous research by demonstrating the importance of sustainability reporting as a non-financial tool in boosting firm value. Focusing on coal mining companies with published financial and sustainability reports during 2020 to 2022, the analysis targets the specific impact of sustainability reporting within this industry. |
| format | Article |
| id | doaj-art-38d6f39db9b747ad8309faecd77fff27 |
| institution | Kabale University |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-38d6f39db9b747ad8309faecd77fff272025-01-31T07:22:49ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-01-0129112410.24912/ja.v29i1.25902574How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining CompaniesChristina Juliana0Venantius Valentino Sembiring1Accounting Department, Faculty of Economic and Business Atma Jaya Catholic University of IndonesiaAccounting Department, Faculty of Economic and Business Atma Jaya Catholic University of IndonesiaThis study investigates whether sustainability reporting can moderate the effect of profitability on firm value. Using a quantitative approach, it examines profitability as the independent variable, firm value as the dependent variable, and sustainability reporting as the moderating variable. The research analyses time series and cross-sectional data for 12 coal mining companies listed on the Indonesia Stock Exchange between 2020 and 2022. The findings reveal that profitability negatively impacts firm value. However, sustainability reporting moderates this relationship, enhancing firm value. This study builds on previous research by demonstrating the importance of sustainability reporting as a non-financial tool in boosting firm value. Focusing on coal mining companies with published financial and sustainability reports during 2020 to 2022, the analysis targets the specific impact of sustainability reporting within this industry.http://ecojoin.org/index.php/EJA/article/view/2590profitability; sustainability reporting; firm value. |
| spellingShingle | Christina Juliana Venantius Valentino Sembiring How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies Jurnal Akuntansi profitability; sustainability reporting; firm value. |
| title | How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies |
| title_full | How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies |
| title_fullStr | How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies |
| title_full_unstemmed | How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies |
| title_short | How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies |
| title_sort | how sustainability reporting strengthens the profitability firm value link in coal mining companies |
| topic | profitability; sustainability reporting; firm value. |
| url | http://ecojoin.org/index.php/EJA/article/view/2590 |
| work_keys_str_mv | AT christinajuliana howsustainabilityreportingstrengthenstheprofitabilityfirmvaluelinkincoalminingcompanies AT venantiusvalentinosembiring howsustainabilityreportingstrengthenstheprofitabilityfirmvaluelinkincoalminingcompanies |