What type of study is this?

This is a Quantitative Study study.

October 13, 2025Open Access

The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI)

Key Points

Sustainability reports positively affect firm value in manufacturing companies, enhancing their market perception.
The board of commissioners negatively impacts firm value, indicating possible governance shortcomings in firms.
Panel data regression analysis identified key relationships using data from the Indonesian Sharia Stock Index.
The findings suggest that effective sustainability practices can be crucial for increasing firm value in this sector.

Abstract

This study aims to determine the effect of sustainability reports and boards of commissioners on company value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2021 to 2023. A quantitative method was used in this study. The secondary data used were annual financial reports and company sustainability reports obtained from official websites and www.idx.co.id. The sampling technique used was purposive sampling. This study used panel data regression analysis as its analysis method. The findings show that sustainability reports have a positive and significant effect on company value, while the board of commissioners (GCG) has a negative and significant effect on company value.

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Cite This Study

Dzahabiyyah et al. (Sat,) studied this question.

synapsesocial.com/papers/68ec51e642911f61ef8b2439 https://doi.org/https://doi.org/10.61994/equivalent.v3i2.1287

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