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Open access Sep 2026

The Effect of Sustainability Reporting on Firm Value with Institutional Ownership as a Moderating Variable: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (2019-2023)

Environmental, social, and economic disclosures represent a critical form of corporate transparency in communicating sustainability-related information that may heavily influence investors’ assessments of firm value in contemporary capital markets. This study aims to comprehensively examine the direct effect of sustain...

M. Luthfi, Raden Roro Karlina Aprilia Kusumadewi, Imam Ghozali · 0 citations

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