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p-Index From 2021 - 2026
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All Journal Danadyaksa: Post Modern Economy Journal
Sri Wahyuni
Universitas Muhammadiyah Purwokerto, Banyumas, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Determinants of Firm Value in the Food & Beverage Subsector with Financial Performance as a Moderator A'la Ussima; Sri Wahyuni; Suryo Budi Santoso; Tiara Pandansari
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.572

Abstract

This study aims to analyze the effects of green accounting, Good Corporate Governance (GCG), and firm size on firm value, with financial performance as a moderating variable, among companies in the Food & Beverage subsector listed on the IDX during the 2021–2024 period. This study employs panel data analysis using a quantitative approach via the Random Effects Model (REM). The research sample consists of 326 observations from 84 companies selected using purposive sampling. The research data consists of secondary data obtained from financial statements, annual reports, and corporate sustainability reports. The results show that green accounting has a significant positive effect on firm value, while GCG and firm size have no effect on firm value. Financial performance has a significant positive effect on firm value and moderates the effects of green accounting and GCG on firm value in a weakening direction. However, it does not moderate the relationship between firm size and firm value. These findings indicate that the management of environmental responsibility and financial performance play a crucial role in enhancing firm value.
Co-Authors A'la Ussima Suryo Budi Santoso Tiara Pandansari