PENGARUH SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH GOOD CORPORATE GOVERNANCE

This study aims to empirically examine the effect of sustainability reports on firm value moderated by good corporate governance. The formulation of the problem in this study is whether the sustainability report has an effect on firm value and whether good corporate governance affects the relationship between the sustainability report and firm value. The population used in this study are companies listed on the ESG Quality 45 IDX KEHATI index in 2021. The sample in this study was 39 companies determined by purposive sampling technique. The research method used in this research is quantitative associative. The data analysis technique used is simple linear regression analysis. This study finds that the sustainability report affects the value of the company and good corporate governance hasn’t moderating the relationship between the sustainability report and the value of the compan