Abstract
AbstractEmpirically proving the application of digital integrated reporting disclosure to the firmvalue is the aim of the research. Signal theory explains that companies offer better information can influence investors’ economic decisions and attract them to contracts with more significant benefits than other companies that offer worse information. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX) are research objects. Observations were carried out for five years starting from 2016–2020 so that as many as 300-panel observations were obtained. WarpPLS 5.0 was used as a research analysis tool. The results showed that firm value was influenced by digital integrated reporting disclosure, firm value was influenced by firm size, and firm value was influenced by leverage. The research findings theoretically support the signal theory. The signal given by the company to its stakeholders influences on the value of the company. The implication of this research is the importance of companies implementing digital integrated reporting disclosures to increase firm value so can achieve that company sustainability.KeywordsDigital integrated reportingFirm sizeLeverageFirm value
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