THE EFFECT OF SUSTAINABILITY REPORT AND FINANCIAL PERFORMANCE ON COMPANY VALUE WITH INVESTMENT OPPORTUNITY SET (IOS) AS A MODERATION VARIABLE

Global economic conditions and other factors, such as policy changes and reduced interest rates in the property and real estate sectors contributed to reducing the value of the company's investment by 3.74% from 2020 to 2022, and reducing the value of the company by 2.48%.  The study was to find the effects of information related to economic, environmental and social performance listed in the company's financial statements and values. In addition, this study also considers the role of variables in the form of a series of investment opportunities that can affect the relationship between financial statement disclosure and sustainable relationships. The population of this study is related to property and real estate companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The method used in this study is quantitative, with targeted sampling techniques based on secondary data to select 75 samples. The data analysis process is carried out by SmartPLS software. The results of the study show that the disclosure of reports on financial efficiency and sustainability affects the company's value and the existence of investment opportunity sets that operate as moderation variables that affect the impact of sustainability reports on company value.