Author(s): Emillia Nurdin, Intihanah Intihanah, Mariani Mariani
This study aims to determine the influence of sustainability report disclosure on firm value. The disclosure of sustainability reports in this study consists of economic performance, environmental performance, and social performance. The index of sustainability report follows the guidelines from Global Reporting Initiative (GRI) G4. The research model used is quantitative descriptive. The population in this study was 165 manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014 to 2018. The sample of this study was 7 companies from the purposive sampling. The method used for analysis in this study is multiplied linear regression. The result of this study shows that (1) The economic performance of sustainability report disclosure had a significant effect on firm value, but shows a negative direction. is because the costs spent by the company in the context of sustainability report disclosures that require considerable costs so that they still cannot influence the firm value positively in short-term, (2) The disclosure of environmental performance had not significant effect on firm value, (3) The disclosure of social performance had not significant effect on firm value, (4) Simultaneously, the economic performance, environmental performance and social performance of the sustainability reports had not significant effect on firm value.