The Effect of Sustainability Report Disclosure and Leverage on Company Value with Environmental Performance as a Moderating Variable (Case Study of Food and Beverage Sector Manufacturing Companies Listed on the IDX for the 2021-2023 Period)

Authors

  • Yeffi Dwi agusthin Universitas Buana Perjuangan Karawang
  • Devi Astriani Universitas Buana Perjuangan Karawang
  • Dhea Imroatul Fatihah Universitas Buana Perjuangan Karawang

DOI:

https://doi.org/10.32832/neraca.v20i1.19193

Abstract

This study examines the impact of sustainability report disclosure and leverage on firm value with environmental performance as a moderating variable. Using a sample of 33 food and beverage manufacturing companies listed on the IDX in 2021-2023. Data were obtained through purposive sampling and analyzed using moderated regression (MRA) with the help of SPSS 27. The results of the analysis indicate that sustainability report disclosure has an effect on firm value, while leverage has no effect. Environmental performance is able to moderate the relationship.

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Published

2025-04-05

How to Cite

agusthin, Y. D., Astriani, D., & Fatihah, D. I. (2025). The Effect of Sustainability Report Disclosure and Leverage on Company Value with Environmental Performance as a Moderating Variable (Case Study of Food and Beverage Sector Manufacturing Companies Listed on the IDX for the 2021-2023 Period). Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 20(1), 268–280. https://doi.org/10.32832/neraca.v20i1.19193

Issue

Vol. 20 No. 1 (2025): APRIL

Section

Articles