ISSN: 2225-8329
Open access
This study aims to analyze the effect of Sustainability Report disclosures, EVA (Economic Value Added), DER (Debt to Equity Ratio), and PER (Price to Earning Ratio) to firm value. The sampling technique used was purposive sampling. The study was conducted on companies that are consistently included in the LQ 45 Index on the Indonesia Stock Exchange with a research period of 3 (three) years (2016-2018). The estimation of the model used is multiple regression. The results of this study indicate that disclosure of Sustainability Report, DER (Debt to Equity Ratio), and PER (Price to Earning Ratio) affect the value of the company, while EVA (Economic Value Added) does not affect the firm value. These results can prove stakeholder theory which says that a company is not an entity that only operates for its own sake but must provide benefits to its stakeholders.
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To cite this article: Tanjung, P.R.S., Wahyudi, S.M. (2019). Analysis the Effect Disclosure of Sustainability Report, Economic Value Added and Other Fundamental Factors of Companies on Company Value, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 237-249.
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