Pengaruh Laporan Keberlanjutan Dan Eco-Efficiensy Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

This study aims to analyze the influence of sustainability and eco- efficiency reports on company value with company size as a moderation variable . The object of the research is a manufacturing company in the basic and chemical industry sectors listed on the Indonesian Stock Exchange for the period 2021–2024. This study uses a quantitative method with secondary data obtained from annual reports and sustainability reports . The research sample consisted of 53 companies with a total of 212 observations analyzed using the PLS-SEM method with the help of SmartPLS 4 software . The results of the study show that sustainability and eco- efficiency reports have a positive and significant effect on company value , and are strengthened by the size of the This company shows that sustainability practices are able to increase investor confidence and company value , especially in large-scale companies . However , the market response to sustainability practices has not been fully optimal, so companies need to improve the quality of eco- efficiency implementation and transparency of sustainability reports .

Keywords : Sustainability Report , Eco- efficiency , Company Value , Company Size