{"id":"https://openalex.org/W2963066679","doi":"https://doi.org/10.25105/jat.v2i1.4828","title":"PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING","display_name":"PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING","publication_year":2015,"publication_date":"2015-02-02","ids":{"openalex":"https://openalex.org/W2963066679","doi":"https://doi.org/10.25105/jat.v2i1.4828","mag":"2963066679"},"language":"en","primary_location":{"id":"doi:10.25105/jat.v2i1.4828","doi":"https://doi.org/10.25105/jat.v2i1.4828","is_oa":true,"landing_page_url":"https://doi.org/10.25105/jat.v2i1.4828","pdf_url":null,"source":{"id":"https://openalex.org/S4210230163","display_name":"Jurnal Akuntansi Trisakti","issn_l":"2339-0832","issn":["2339-0832"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Trisakti","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.25105/jat.v2i1.4828","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059215545","display_name":"Yovani Gunawan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yovani Gunawan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5009001590","display_name":"Sekar Mayangsari","orcid":"https://orcid.org/0000-0002-0787-5323","observed_orcids":["https://orcid.org/0000-0002-0787-5323","https://orcid.org/0009-0005-0788-7315"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sekar Mayangsari","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.2501,"has_fulltext":false,"cited_by_count":54,"citation_normalized_percentile":{"value":0.92553973,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"2","issue":"1","first_page":"1","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9959999918937683},{"id":"https://openalex.org/keywords/investment-opportunity-set","display_name":"investment opportunity set","score":0.9940000176429749},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8529999852180481},{"id":"https://openalex.org/keywords/global-reporting-initiative","display_name":"Global Reporting Initiative","score":0.8080000281333923},{"id":"https://openalex.org/keywords/gri-index","display_name":"GRI index","score":0.6980000138282776},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.9890000224113464},{"id":"https://openalex.org/keywords/market-to-book-value-ratio","display_name":"market to book value ratio","score":0.9089999794960022},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8650000095367432}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7515659332275391},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.7232370972633362},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.7103691697120667},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6843925714492798},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6823598146438599},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.6750455498695374},{"id":"https://openalex.org/C8901936","wikidata":"https://www.wikidata.org/wiki/Q1050524","display_name":"Tobin's q","level":2,"score":0.6054288744926453},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5993229746818542},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5265063643455505},{"id":"https://openalex.org/C41458344","wikidata":"https://www.wikidata.org/wiki/Q732577","display_name":"Publication","level":2,"score":0.5045515298843384},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4993424415588379},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.47857287526130676},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.4694136083126068},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.451226145029068},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43698757886886597},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.4177274703979492},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17425477504730225},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.15103036165237427},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.10368373990058899},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.07168930768966675},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25105/jat.v2i1.4828","doi":"https://doi.org/10.25105/jat.v2i1.4828","is_oa":true,"landing_page_url":"https://doi.org/10.25105/jat.v2i1.4828","pdf_url":null,"source":{"id":"https://openalex.org/S4210230163","display_name":"Jurnal Akuntansi Trisakti","issn_l":"2339-0832","issn":["2339-0832"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Trisakti","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25105/jat.v2i1.4828","doi":"https://doi.org/10.25105/jat.v2i1.4828","is_oa":true,"landing_page_url":"https://doi.org/10.25105/jat.v2i1.4828","pdf_url":null,"source":{"id":"https://openalex.org/S4210230163","display_name":"Jurnal Akuntansi Trisakti","issn_l":"2339-0832","issn":["2339-0832"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Trisakti","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3215633503","https://openalex.org/W3094598431","https://openalex.org/W2964909695","https://openalex.org/W7042457134","https://openalex.org/W3127467159","https://openalex.org/W7130918479","https://openalex.org/W3174452047","https://openalex.org/W4410214029","https://openalex.org/W3010929770","https://openalex.org/W4382991777"],"abstract_inverted_index":{"This":[0],"study":[1],"is":[2,131],"aimed":[3],"to":[4,97,133],"determine":[5],"the":[6,52,62,75,81,95,105,116,127,135],"effect":[7,111],"of":[8,66,83],"Sustainability":[9,53,106,141],"Reporting":[10,54,68,107,142],"on":[11,112],"Firm":[12,76,113,144],"Value":[13,77],"with":[14,59],"Investment":[15,89,128],"Opportunity":[16,90,129],"Set":[17,91,130],"as":[18,78],"moderating":[19,87],"variable.":[20],"The":[21,48,71,101],"sample":[22],"used":[23],"in":[24,30,38,138],"this":[25],"research":[26],"was":[27,51,74,92],"companies":[28,43],"listed":[29],"Indonesia":[31],"Stock":[32],"Exchange":[33],"and":[34,143],"publish":[35],"sustainability":[36,63],"reports":[37],"2011-2013":[39],"which":[40],"were":[41],"18":[42],"using":[44],"purposive":[45],"sampling":[46],"method.":[47],"independent":[49],"variable":[50,73],"measured":[55,79],"by":[56,80,94],"index":[57],"value":[58,99],"reference":[60],"from":[61,119],"report":[64],"guidelines":[65],"Global":[67],"Initiative":[69],"(GRI).":[70],"dependent":[72],"ratio":[82],"Tobin's":[84],"Q.":[85],"While":[86,115],"variables,":[88],"proxied":[93],"market":[96],"book":[98],"ratio.":[100],"results":[102],"show":[103],"that":[104,126],"has":[108],"no":[109],"significant":[110],"Value.":[114,145],"test":[117],"resulted":[118],"Moderated":[120],"Regression":[121],"Analysis":[122],"(MRA)":[123],"method":[124],"showed":[125],"able":[132],"increase":[134],"influence":[136],"positively":[137],"relation":[139],"between":[140]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":14},{"year":2023,"cited_by_count":17},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-07-30T00:00:00"}
