The Influence Of Sustainability Report And Total Assets Turnover On Firm Value With Profitability As A Moderating Variable In The Transportation And Logistics Sector For The Period 2022-2024

Abstract

This study aims to analyze the effect of sustainability report and Total Assets Turnover (TATO) on firm value with profitability as a moderating variable in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. This research uses descriptive quantitative methods with data processing techniques using E-views 12. The research population includes 37 transportation sector companies, with a sample of 21 companies selected based on specific criteria. Multiple linear regression analysis was used to test the research hypotheses. The results show that sustainability report does not have a significant effect on firm value, while Total Assets Turnover (TATO) and profitability have significant effects on firm value. Profitability is not able to moderate the relationship between sustainability report and TATO on firm value. The R-squared value of 0.710680 indicates that the variables studied are able to explain 71% of the variation in firm value, while the remaining 29% is influenced by other variables not examined in this study