Willa, Delvila Haswir (2024) Pengaruh Pengungkapan Sustainability Report, Pertumbuhan Aset, Dan Leverage Terhadap Nilai Perusahaan Pada Sub Sektor Restoran, Hotel Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to test and analyze the effect of sustainability reports, asset growth and leverage on firm value in restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023. The population in the study were 58 restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023. The research sample was selected using purposive sampling technique so that 22 companies that met the research criteria were obtained during the 2021-2023 time span. Data analysis using multiple linear regression analysis techniques. Based on the results of the research that has been done, it shows that simultaneously disclosure of sustainability reports, asset growth and leverage has a positive and significant effect on firm value of 0.000. Partially, the disclosure of sustainability report has a positive and significant effect on firm value of 0.000 and leverage has a positive and significant effect on firm value of 0.000. While asset growth has no significant effect on firm value by 0.338.

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