Sustainability Reports Quality and Reputation on The Corporate Value in Indonesia and Malaysia

happy sista devy

Abstract


This study aims to analyze the effect of sustainability reports and corporate reputation on the corporate value in sharia corporates based in Indonesia and Malaysia. The method used was verificative method assisted by E-Views with the normality test, model test, and double-regression test were applied beforehand. The result of the study revealed that in the sharia corporates both in Indonesia and Malaysia showed a linear result. The data showed that with the better quality of sustainability reports and the corporate reputation came a better corporate values. The sharia corporates based in Indonesia focus on the environmental and social impact of them to gain more interest from the investors while those based in Malaysia focus more on the environmental aspects, social aspects, and human rights as a better offer to the investors. The study also found that the better the published news and reports about the corporates, the better signal to gain higher value of them. 

Keywords


sustainability reports quality, corporate reputation, corporate value, price earning ratio (PER)

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