External assurance on sustainability report disclosure and firm value: evidence from Indonesia and Malaysia
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...
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Main Authors: | Iman Harymawan, -, Mohammad Nasih, -, Atila Salsabilla, -, Fajar Kristanto Gautama Putra, - |
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Format: | Article PeerReviewed |
Language: | English English Indonesian |
Published: |
Entrepreneurship And Sustainability Center
2020
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Subjects: | |
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) |
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Institution: | Universitas Airlangga |
Language: | English English Indonesian |
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