The Effect of Disclosure of Sustainability and Profitability Reports on Company Value with Innovation as an Intervening Variable

StudyThisaimForknowAndanalyzeinfluencediscl
osuresustainability and profitability reports on
company value, both directly and indirectly, by
involving innovation as a mediator.This study
uses secondary data on non-financial companies
listed on the Indonesia Stock Exchange
periodfour years from 2018 to 2021. The sample
selection method uses a purposive
methodsampling with several criteria to
produce166 observations. The analysis technique
used is multiple linear regression analysis
withusing the SPSS application and the Sobel
Test for mediation tests. The research results
provide empirical evidence thatdisclosure of
sustainability reports and profitability have a
significant effect oninnovation. The results also
show that disclosure of sustainability reports,
profitability and innovation have a significant
effect on firm value. Innovation becomes a
mediating variableeffect of disclosure of
sustainability reports and
profitabilitytomarkcompany