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All Journal Jurnal Magister Akuntansi Trisakti
Rovila EL Maghviroh
Trisakti University
Economics, Econometrics & Finance

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PENGARUH ECO-EFFICIENCY, GREEN INOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI MODERASI Dading Damas; Rovila EL Maghviroh; Meidiyah Meidiyah
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.457 KB) | DOI: 10.25105/jmat.v8i2.9742

Abstract

The purpose of this study is to test, analyze and provide empirical evidence of theeffect of eco-efficiency, green innovation, disclosure of carbon emissions on firm value. The sample in this study were manufacturing companies that were listed and participated in the environmentalperformance rating assessment (PROPER) program as an environmental performance issued by the Ministry of Environment in 2014-2019 with a sampling method using purposive sampling criteria that collected 25 companies with 144 observations. The data analysis method used multiple linear regression. The results show that eco-efficiency has a significant negative effect, green innovation has a significant positive effect and carbon emission disclosure has a significant positive effect on firm value. Meanwhile, environmental performance can only strengthen the negative effect of eco-efficiency on firm value but cannot moderate the effect of green innovation and disclosure of carbon emissions on firm value.
Co-Authors Dading Damas Meidiyah Meidiyah