📄 Abstract
Firm value is investorâ??s perception of the companyâ??s success which is often associated to its financial performance. Companies do not merely pursue profit maximization, but must also pay attention to non-financial factors to maintain long-term growth. Corporate sustainability emerged as a critical issue in the business world, along with corporate governance and capital structure. This study aims to analyse direct effect corporate sustainability, corporate governance, capital structure towards firm value and analyse indirect effect corporate sustainability, corporate governance, capital structure throuh corporate social responsibility disclosure towards firm value. Samples were selected from manufacturing companies on IDX period 2015-2019 that participated in PROPER program from Ministry of Forestry and Environment. The results showed that corporate governance and corporate social responsibility disclosure had positive and significant impact on firm value. Corporate sustainability and corporate governance positively and significantly impact corporate social responsibility. The company incorporates a sustainability agenda to meet stakeholder expectations, and in the long run to achieve success through effective and environmentally conscious organizational management. Corporate social responsibility mediates the effect of corporate sustainability towards firm value.
🏷️ Keywords
📚 How to Cite:
Yuwendhy , THE EFFECT OF CORPORATE SUSTAINABILITY, CORPORATE GOVERNANCE AND CAPITAL STRUCTURE TOWARDS FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS INTERVENING VARIABLE ON MANUFACTURING COMPANIES , Volume 8 , Issue 9, september 2021, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,