Title: The Impact of Eco- Efficiency on Firm Value and Firm Size as the Moderating Variable
Authors:
- Brian Kurnianta
- Wiwiek Dianawati
Department: Akuntansi
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 firm value with firm size as a moderating variable. This research uses secondary data of annual report of manufacturing companies listed on the Indonesia Stock Exchange (BEI) period 2013-2017. Purposive sampling was applied in this research which resulted 469 sample according 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 company. 2) firm size moderates the effect of ecoefficiency on the value of company.
For details: https://doi.org/10.33403/rigeo.800668
