Sustainability Report and Company Value in Mining Sector Companies in Indonesia.

Bahrul Ulum, Nurullaili Mauliddah, Marista Oktaviani

Abstract


The mining sector is one of the important economic sectors in the extractive industry. The main activities in this sector are exploration, extraction and processing of natural resources such as metals, minerals, coal, petroleum, natural gas and other natural resources. These activities can impact sustainability from social, economic and environmental aspects. Sustainability reports function as a means of explaining the company's environmental, economic and social impact reporting so that investors can capture the company's concern for the sustainability of life in the future. With the research sampling approach using a purposive sampling strategy, there are 11 samples. This research method uses multiple linear regression analysis using the SPSS 25. The results of this study show that partial disclosure of sustainability reports, return on assets, and institutional ownership significantly affects price to book value. the effects of the disclosure of sustainability reports, return on assets, and institutional ownership simultaneously influence price to book value.

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