TY  - JOUR
T1  - The Impact of Firm Characteristics on Sustainability Disclosure and Firm Value (Empirical
Evidence from the Indonesia Stock Exchange)
AU - Andesto, Ronny AU - Saebani, Akmad 
JO  - Journal of Engineering and Applied Sciences
VL  - 16
IS  - 12
SP  - 362
EP  - 369
PY  - 2021
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2021.362.369
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2021.362.369
KW  - Firm characteristics
KW  -sustainability disclosure level
KW  -firm value
AB  - The purpose of this study was to examine the
effect of firm characteristics (managerial ownership, firm
size and leverage) on the sustainability disclosure level
and its implications for firm value. The population of this
study is all companies listed on the Indonesia Stock
Exchange during 2016-2019. Purposive sampling
technique was used to determine the sample. Data from
40 companies were obtained for hypothesis testing. Path
analysis with SPSS v. 26 is used to data processing. The
results show that managerial ownership, firm value and
leverage have no significant effect on the sustainability
disclosure level. Furthermore, leverage has a significant
effect on firm value, while managerial ownership, firm
size and sustainability disclosure level do not have a
significant effect on firm value.
ER  -