THE IMPACT OF LEVERAGE, SALES GROWTH, FIRM SIZE, AND SUSTAINABILITY REPORTING ON FIRM VALUE
DOI:
https://doi.org/10.30651/stb.v4i2.24042Keywords:
Firm Value, Leverage, Sales Growth, Firm Size, Sustainability ReportAbstract
The purpose of this study is to estimate the impact of leverage, sales growth, firm size, and sustainability reporting on firm value in IDX-listed businesses in 2022. This study employs a quantitative approach, utilizing secondary data in the form of comprehensive business financial records and a sustainability report. This study's sample consisted of 85 final sample firms selected using a purposive selection approach. The data was analyzed using multiple linear regression with the SPSS 22 program. The findings indicate that a sustainability report has an influence on business value, but leverage, sales growth, and firm size have no effect. The findings of this study are meant as a guideline for making investment decisions connected to business value and may be used as a reference for other parties that desire to explore relevant issues in the future.
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