Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA
KUSUMA WARDHANA, PRADITYA
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN DALAM MEMODERASI PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN KUSUMA WARDHANA, PRADITYA
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analize the moderation role of environmental costand environmental performance in affecting the quality of the relationshipbetween profitability and firm value. Observations of the study were conducted atmanufacturing company which is listed on Indonesia Stock Exchange, with athree-year observation period (2014-2016). The research sample was determinedusing purposive sampling method, after selected based on predetermined criteria,the data available for observation was 174. In this study, hypotheses were testedusing moderation regression analysis (MRA). The results obtained from this studyindicate that profitability (P) has a positive effect on firm value (NP),environmental cost (BL) is unable to give a significant influence in moderating therelationship between profitability and firm value, while environmentalperformance (KL) was able to moderate the relationship between profitability andfirm value.
Co-Authors