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September 10, 2025JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)Open Access

The Effect of Sustainability Reports, Capital Structure and Profitability Influence the Market Value of Indonesia Manufacturing Companies

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Authors

MRMay Hana Bilqia RangkutiFSFauziah Kumala Sari

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Overview

Quantitative analysis explores effects of sustainability reports and capital structure on market value in Indonesian manufacturing firms.

Key Points

  • Sustainability reports and profitability showed a positive but insignificant effect on market value.
  • Capital structure, indicated by the debt-to-equity ratio, had a negative and insignificant effect on market value.
  • Quantitative analysis was performed using Partial Least Squares (PLS) with data from firms on the Indonesia Stock Exchange.
  • Findings highlight the need for better sustainability reporting to boost investor trust and long-term firm value.

Cite This Study

Rangkuti et al. (2025) studied this question.

synapsesocial.com/papers/68c23abeb210217d647822fchttps://doi.org/10.36555/jasa.v9i2.2906
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