TY - JOUR AU - Susi Cahyaningtyas AU - Saipul Muhsyaf AU - Rahmi Ramadhani AU - Zuhrotul Isnaini PY - 2023/04/02 Y2 - 2024/03/29 TI - THE VALUE RELEVANCE OF THE SUSTAINABILITY REPORTING (SR): EMPIRICAL EVIDENCE ON INDONESIAN JF - Jurnal Ilmiah Tata Sejuta STIA Mataram JA - tatasejuta VL - 9 IS - 1 SE - Articles DO - https://doi.org/10.32666/tatasejuta.v9i1.488 UR - http://ejurnalstiamataram.ac.id/index.php/tatasejuta/article/view/488 AB - This study empirically examines the value relevance of sustainability reporting (SR) in explaining the market value of the firm. The sample of this study is all non-bank companies and financial institutions that go public on the Indonesia Stock Exchange which disclose sustainability reporting for the period 2010 - 2020. Based on these conditions, 590 observations were obtained. Hypothesis testing using SPSS. If the SR*EPS (Earning Per Share) interaction and the SR*BVPS (Book Value Per Share) interaction are significantly positive on the market value, then SR has a value relevance in explaining the company's market value. The results show that SR reduces value relevance. This result indirectly proves that the company's financial information can still be used as a basis for decision-making by investors. ER -