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Background: The rising value of Sri-Kehati Index companies in recent years indicates that there is a change in investor orientation towards green investment. Green investment itself has now become a world and government concern which is realized through several regulations. Therefore, companies are required to disclose the sustainability business that has been carried out. Objective: This study aims to analyze the effect of sustainability report disclosure on firm value with dividend policy as a moderating variable. Research Methods: Multiple linear regression analysis and Moderated Regression Analysis (MRA) Research Results: The result showed that sustainability report disclosure has a negative effect on firm value and dividend policy strengthens the negative effect of sustainability report disclosure on firm value. Authenticity/Novelty of Research: The addition of dividend policy as a moderating variable between the relationship between sustainability report disclosure and firm value.
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Morieta et al. (2024) studied this question.
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