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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara ALMUJTAMAE: Jurnal Pengabdian Masyarakat JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA E-Jurnal Akuntansi TSM Indonesian Journal of Health Information Management Services (IJHIMS) Research Horizon Strata Business Review Jurnal Ekonomi Kesehatan Indonesia E-Jurnal Akuntansi
Mega Handayani
Universitas Jenderal Achmad Yani Yogyakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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PENGARUH PROFITABILITAS DAN ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN CEO POWER SEBAGAI VARIABEL MODERASI Astuti, Narulita Widhi; Handayani, Mega
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.2966

Abstract

This study aims to determine the effect of profitability as measured by return on assets (ROA) and return on equity (ROE) and eco-efficiency on firm value, with CEO power as a moderating variable. This study uses secondary data taken from the financial statements and annual reports of companies engaged in the construction and building subsector listed on the Indonesia Stock Exchange during the period 2022-2024. The sample selection was carried out using a purposive sampling method, sample 22 companies with 5 of which were outliers, so the total number of companies included in the final sample was 17. For data analysis, techniques used included multiple linear regression analysis, t-tests, and moderated regression analysis (MRA), which were processed using IBM SPSS software. 25. The findings of this study show that the results of the partially t-tests indicate that ROA has a positive impact on firm value, while ROE and eco-efficiency show no effect on firm value. In the partially MRA analysis, CEO power was shown to moderate the influence of ROA and ROE on firm value, but did not have the ability to moderate the influence of eco-efficiency on firm value.
Co-Authors Abadiyah, Sa’adatul Astuti, Narulita Widhi David Sulistiyantoro Egi Prawita Gerlan Haha Nusa Kharisma , Andi laili rahmatul ilmi Laili Rahmatul Ilmi Li, Suwan Mubarrok, Zennul Mubarrok1 Rizki Wahyuning Damayanti Sumayyah Vionika, Della Yuliasari, Hesty Zahara, Inna Zennul Mubarrok