Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal International Journal of Economics, Accounting, and Management
Monica Ayu Jowana
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect Of Enviromental Cost And Enviromental Perfomance On Firm Value Moderated By Financial Perfomance Dyah Aruning Puspita; Monica Ayu Jowana
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1945

Abstract

Environmental concerns are now a primary focus for companies, driven by the negative impacts their operations often have on surrounding communities. Using financial performance as a moderating variable, this study examines how environmental costs and performance affect corporate value. A quantitative technique was used to study mining businesses listed on the Indonesia Stock Exchange between 2021 and 2023. SmartPLS was used to examine secondary data from these companies' annual reports. The findings show that environmental performance has a positive impact on business value, but environmental costs have no influence. Additionally, it was discovered that while financial success did not moderate the association between environmental performance and firm value, it did moderate the relationship between environmental expenses and firm value. According to these results, businesses that perform well financially are better equipped to control environmental expenses without sacrificing profitability
Co-Authors Dyah Aruning Puspita