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The Level of Efficiency Comparison of Indirect Hypothesis Testing and The Total Effect of Bootstrap and Jackknife Resampling Based on Path Analysis (Studies on SRD and Firm Value Determination Models) |
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PP: 913-926 |
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doi:10.18576/jsap/120304
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Author(s) |
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S. Farisyi,
M. Al Musadieq,
H. N. Utami,
C. R. Damayanti,
Solimun,
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Abstract |
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| The main of objective study is to find out and analyze the direct impact of Corporate Governance Structure, Corporate Posture, Board Qualification & Experience, Sustainability Reporting Regulations on Sustainability Reporting Disclosure, and Firm Value. Secondary data was taken from the Companys Annual Report and Sustainability Reporting from 2013-2020. Path Analysis based on Jackknife and Bootstrap resampling was carried out to find the best coefficient. The results prove that Corporate Governance Structure, Board Qualification & Experience, and Sustainability Reporting Regulations have a significant effect on Sustainability Reporting Disclosure, but Corporate Posture does not have a significant effect on Sustainability Reporting Disclosure. Corporate Governance Structure and Sustainability Reporting Disclosures have a significant effect on Firm Value. In addition, the indirect effect results prove that Corporate Governance Structure followed by Sustainability Reporting Disclosure will increase the Firm Value, Corporate Posture followed by Sustainability Reporting Disclosure will decrease the Firm Value, Board Qualification & Experience followed by Sustainability Reporting Disclosure is not significant in increasing the Firm Value, Sustainability Reporting Regulations followed by Sustainability Reporting Disclosure will increase the Firm Value. This study develops the concepts of Corporate Governance Structure, Corporate Posture, Board Qualification & Experience, Sustainability Reporting Regulations regarding Sustainability Reporting Disclosure, and Firm Value. |
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