The Effect of Good Corporate Governance Sustainability Report Disclosures on Firm Value

Authors

  • Rino Saputra Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga
  • Yustrida Bernawati Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga

Abstract

The study analyzes the impact of good corporate governance on a firm’s value and how each report disclosures impacts the value of organizations. Various disclosure methods were used by organizations that affect a firm’s value. Good corporate governance and sustainability are correlated and interlinked that impact the firm performance. Investigator has utilized the primary quantitative means to measure the effects of corporate governance and sustainability. The methods and guidelines that were followed by the researcher in conducting the primary data from 68 observations and respondents that participated in this study. Research has included multiple linear regression that aims to do analysis on SPSS software. Moreover, empirical evidence was conducted and found out in this study that develops an effective understanding of a firm’s sustainability on a firm’s value. However, we failed to prove that good corporate governance has an effect on firm value. The results of this research have implications for how disclosures about activities related to company sustainability can affect firm value

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Published

2020-12-01