Pengaruh Determinan Triple Bottom Line Reporting Terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
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Institusion

Universitas Sumatera Utara

Author

Siahaan, Yansen

Subject

Firm Value 

Datestamp

2018-12-29 01:05:02 

Abstract :
This study aims to test empirically whether Firm Fundamental, Firm Characteristics,Good Corporate Governance affects firm value through Triple Bottom Line (TBL) disclosure. The sample of this study consists of 114 manufacturing companies listed on the Indonesia Stock Exchange in the period of 2009-2015. TBL disclosure data is obtained from the company's annual report as measured by GRI (Global Reporting Initiatives). Firm value is measured by Tobin q. The data of this study is analyzed using Smart PLS V.3.0. The results of this study indicate that good corporate governance has significant effect on firm value through TBL disclosure. It means that TBL disclosure mediates the relationship between good corporate governance and corporate value. Meanwhile, Firm Fundamental and Firm Characteristics have direct effect on Firm Value.