Title : The Impact of Eco- Efficiency on Firm Value and Firm Size as the Moderating Variable
Authors:
- Brian Kurnianta
- Wiwiek Dianawati
Department : Accounting
Journal Name : Review of International Geographical Education Online
Kinds of Journal : Q3
Keywords : Company size, eco-efficiency, firm value
Abstract:
The purpose of this study is to analyze the impact of eco-efficiency implementation on the firm value with the firm as a moderating variable. This research uses secondary data of the annual report of manufacturing compansiats listed on the Indonesia Stock Exchange (BEI) period 2013-2017. Purposive sampling was applied in this research which results 469 samples according to the criteria. The data analysis uses multiple linear regression analysis with SPSS. The result show that: 1) Eco-efficiency as Measure by ISO 14001 Certification has a significant effect on the value of companies. 2) Firm Size Moderates the Effect of Ecoefficiency on the Value of Company.
For details : https://doi.org/10.33403/rigeo.800668
