External assurance on sustainability report disclosure and firm value: evidence from Indonesia and Malaysia

• Main Authors: Iman Harymawan, -, Mohammad Nasih, -, Atila Salsabilla, -, Fajar Kristanto Gautama Putra, -
• Format: Article PeerReviewed
• Language: English; English; Indonesian
• Published: Entrepreneurship And Sustainability Center 2020
• Subjects: HD Industries. Land use. Labor; HF5601 Accounting
• Online Access: https://repository.unair.ac.id/99814/1/Moh%20Nasih_Karil%2005_External_assurance_on_sustainability_report_....pdf; https://repository.unair.ac.id/99814/8/MohNasih_Similarity202_External-assurance-on.pdf; https://repository.unair.ac.id/99814/9/MohNasih_KualitasKaril202.pdf; https://repository.unair.ac.id/99814/; https://jssidoi.org/jesi/article/471; https://doi.org/10.9770/jesi.2020.7.3(5)
• Institution: Universitas Airlangga

We analyze the content of assurance statements on sustainability reports to examine the extent of external assurance on sustainability report disclosure in Indonesian and Malaysian listed companies and identify their impact on firm value. This research is conducted using 84 samples of listed compani...