The effect of sustainability reporting on corporate value with earnings quality as mediating variable
نویسندگان
چکیده
The purpose of this research was to examine the effect sustainability reporting economic, environment, and social aspect on corporate value mediated by earnings persistence, timeliness. This used purposive sampling method that selected samples meet predetermined criteria, so number criteria 16 companies for each period from entire population non-financial listed Indonesia Stock Exchange in 2016 – 2019. data analytical path analysis mediation hypothesis analysed using sobel test. result shows economic has negative but not significant, environment positive significant relationship persistence. While have Then, value, value. Accordingly with persistence timeliness also do mediate value.
 Keywords: reporting, quality,
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ژورنال
عنوان ژورنال: Manajemen dan Bisnis
سال: 2022
ISSN: ['1412-3789', '2477-1783']
DOI: https://doi.org/10.24123/jmb.v21i1.572