The Effect of Company Characteristics on Company Value with Sustainability Report Assurance as a Moderation Variable

Abstract

This study aims to examine and analyze the effect of firm characteristics on firm value with sustainability report assurance as a moderating variable. The population of this study consists of mining firms that will be listed on the Indonesia Stock Exchange between 2019 and 2021. This research uses quantitative research methods and is classified as causality research. Then this research uses a purposive sampling method so as to produce 57 observational data. Furthermore, the data analysis method used is multiple linear regression so that the results of this study are profitability and liquidity have a positive effect on firm value while firm size and leverage have no effect on firm value then sustainability report assurance as a moderating variable can only moderate and weaken leverage on firm value.

Keywords: Company Size, Profitability, Liquidity, Leverage, Firm Value, Sustainability Report Assurance.

DOI: 10.7176/RJFA/14-9-04

Publication date:May 31^st 2023