Pengaruh Investment Opportunity Set, Sustainability Reporting dan Corporate Governance terhadap Nilai Perusahaan pada Perusahaan Manuaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

Abstrak

The purpose of this study is to describe the effect of investment opportunity set and sustainability reporting on firm value with corporate governance as a moderation variable. This research model is quantified by the population of this study as a manufacturing company listed on the Indonesia Stock Exchange 2019-2022. Samples were purposively determined, totaling 116 manufacturing companies. Data is secondary, data is taken from www.idx.co.id . Data analysis uses multiple regression analysis, autocorrelation, F test, R² test and t test. The research results include 1) ) investment opportunity sets have a positive effect on firm value, 2) sustainability reporting has a positive effect on firm value, 3) corporate governance that proxies managerial ownership has a positive effect on firm value