ABSTRACT
This study aims to the effect of the Sustainability Report on Firm Value with profitability as a moderating variable. The formulation of the problem in this study is that sustainability report disclosure has an effect on firm value, and profitability has an effect on the relationship between sustainability report and firm value. The population used in this study are companies listed on the ESG Sector Leaders IDX KEHATI index in 2021. The sample in this study was 37 companies determined by the purposive sampling technique. The research method used in this research is quantitative associative. The data analysis technique used is simple linear regression analysis. The results of the study found that the Sustainability Report has an effect on firm value and profitability has an influence on the relationship between the sustainability report and firm value.
