Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2026) Peran Profitabilitas Dalam Memoderasi Determinan Nilai Perusahaan Pada Perusahaan Sektor Energi Dan Pertambangan Di Indonesia. Musytari: Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25 (8). pp. 1-13.

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Abstract

This study examines the effect of sustainability report disclosure, corporate social responsibility, and environmental performance on firm value, and tests whether profitability moderates these relationships in energy and mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Growing attention to sustainability issues has pushed energy and mining companies to disclose sustainability practices, run social responsibility programs, and manage environmental impact more seriously in order to raise firm value. However, prior studies on these relationships remain inconsistent. This research applies a quantitative approach with secondary data, a purposive sampling technique, and panel data regression combined with Moderated Regression Analysis (MRA). The results show that sustainability report disclosure and corporate social responsibility have no effect on firm value, while environmental performance has a significant positive effect. Profitability strengthens the effect of sustainability report disclosure on firm value but does not significantly moderate the effect of corporate social responsibility or environmental performance. These findings suggest that sound financial performance builds investor confidence toward a company's non-financial disclosure.Keywords: Sustainability Report Disclosure, Corporate Social Responsibility, Environmental Performance, Profitability, and Firm Value

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Magister Akuntansi
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	21 Sep 2026 01:36
Last Modified:	21 Sep 2026 01:36
URI:	http://repository.ubharajaya.ac.id/id/eprint/41219

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