PENGUNGKAPAN SUSTAINABILITY REPORTING DALAM MEMODERASI PENGARUH PROFITABILITAS DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2021)

This study aims to determine the disclosure of sustainability reporting in moderating the effect of profitability and firm size on the value of manufacturing companies listed on the IDX in 2021. The total population in this study was 178 companies, after going through sample selection using purposive sampling method, the final sample was 34. The analytical technique used in this research is multiple linier analysis. From the result of this study found that profitability has no effect on firm value, and firm size has a negative effect on firm value. While the disclosure of sustainability reporting as a moderating variable is not moderate the effect of profitability and firm size on firm value