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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Empowerment Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Equity Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Teknik Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Educoretax Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi Trisakti Murabbi: Pendidikan Guru Madrasah Ibtidaiyah TADIB: Jurnal Pendidikan Agama Islam Masile:Jurnal Studi Ilmu Keislaman Equity
Erna Hernawati, Erna
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Effectiveness of The Board of Commissioners As A Moderator Between Green Intellectual Capital And Firm Value Satria, Adam Muhamad; Hernawati, Erna
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3354

Abstract

The amount that investors are willing to pay in monetary terms is known as the firm value. A corporation's environment-based approach can increasingly firm value. This article's goal to ascertain how green intellectual capital affects firm value with supervisory efficiency by the board of commissioners. This reasearch using quantitative approach with secondary. utilizing moderated regression analysis. Purposive sampling was used to sample 104 companies in the consuming sector's manufacturing companies. The study's conclusions show that green human capital significantly increases firm value. There is no discernible impact of green relational capital or green structural capital on firm value. The effectiveness of the board of commissioners strengthens the relationship between green human capital and relational capital on firm value. Supervision from the board of commissioners can increase the trust of many parties related to environmentally based investments. The effectiveness of the board of commissioners does not moderate the relationship between green structural capital and firm value.
Co-Authors ., NURBAETI ., Uspitawati Agus Maulana Ali Djamhuri Anter Venus Astuti, Novi Endri Asyari, Sanggi Budhi Martana Dharjati, Lies Fahrudin Fahrudin Hafidzoh Rahman, Nafsiah Husnah Nur Laela Ermaya Jiarah, Rini LATIFAH, YUNI Moeljadi Moeljadi, Moeljadi Mutaz, Muhammad Faisal Anfasah Ni Putu Eka Widiastuti Nila Kurniasih, Novi Widiastuti Erni Puji Astuti Nurishlah, Laesti Nurul Bayyinah, Rohimah Pranatha, Mohamad A’ar Prasetyo Hadi Pujasari, Windi Ramdan Samadi, Mochammad Rohaeni, Yeni Romzy, Inayah Samrotul Fikriyah Sari, Retna Satria, Adam Muhamad Senny, Nila Septiawan, Taufan Septiawan, Taufan Septin, Althearae Nira Sigit Pradana Soidin, Deni subur subur Suyanti Suyanti Wulandari, May Wulandary, Ike Yuliniar, Yuliniar