<p><strong>Objectives: </strong>The purpose of this study is to examine and analyze the relationship between variables on Sustainability Reporting Disclosure and Firm Value.</p><p><strong>Research Methods: </strong>This research was conducted using a quantitative approach. Relevant data were obtained from 825 public companies in Indonesia that made sustainability reporting from 2015 to 2018. Data analysis was carried out using a statistical method, namely Crosstabulation Analysis.</p><p><strong>Findings: </strong>there are several variables that have a positive effect on each other and a relationship between variables that has a negative effect.</p><p><strong>Recency: </strong>The relationship between variables was tested using crosstabulation analysis.</p>