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All Journal Riset Akuntansi dan Keuangan Indonesia
Abdul Conteh
Obasanjo Skills Acquisition and Youth Transformation College
Economics, Econometrics & Finance

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When Does Media Exposure Matter for Firm Value? A Johnson-Neyman Analysis of Green Innovation and Environmental Performance Nur Prasetyo Aji; Ovi Itsnaini Ulynnuha; Ainun Fadhila Azzahra; Nurlita Arum S; Abdul Conteh
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i2.20399

Abstract

This study investigates the effects of green innovation and environmental performance on firm value and examines the moderating role of media exposure. Using 417 firm-year observations, data were analyzed using moderated regression with SPSS PROCESS Macro Model 1 and the Johnson-Neyman technique. Results show that green innovation negatively affects firm value, while environmental performance has no significant effect. Media exposure significantly weakens the negative effect of green innovation, whereas it does not moderate the relationship between environmental performance and firm value. The Johnson-Neyman analysis confirms that the negative effect of green innovation becomes insignificant at higher levels of media exposure.
Co-Authors Ainun Fadhila Azzahra Nur Prasetyo Aji Nurlita Arum S Ovi Itsnaini Ulynnuha