the Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value

Abstract

This study aims to examine and analyze the causes of digital integrated reporting in the effect of Return On Assets, Current Ratio, and Debt to Equity Ratio on firm value. The study was quantitative. The population was LQ-45 companies listed on the Indonesia Stock Exchange during 2019-2021. By using purposive sampling technique, we have 43 companies as the sample; with 129 firm years. Furthermore, the data analysis technique used Integrated Moderated Regression Analysis (MRA). As a result, both Return On Assets and Debt to Equity Ratio affect firm value. Additionally, digital integrated reporting moderated the effect of Return On Assets and Debt to Equity Ratio on firm value. Disclosure of digital integrated reporting, the companies would gain more trust from stakeholders and be easier in promoting the business. Thus, there would be more investors who were interested in investing their funds into the company and the firm value could increase