AFRE Accounting Financial Review
Vol 5, No 3 (2022): November 2022

Kinerja Keuangan Terhadap Nilai Perusahaan: Peran GIC dan CSR Sebagai Pemoderasi

Maelly Widiana Putri (Universitas Negeri Malang)
Achmad Murdiono (Unknown)



Article Info

Publish Date
20 May 2022

Abstract

The purpose of this study was to examine the effect of financial performance on firm value moderated by green intellectual capital (GIC) and corporate social responsibility (CSR). This study uses mining companies listed on the Indonesia Stock Exchange (IDX). The side technique used is purposive sampling. The data used is secondary data in the form of company annual reports for 2017-2020. The data analysis technique was carried out using the partial least square method. The results showed that financial performance affects firm value. However, green intellectual capital cannot moderate the relationship between financial performance and firm value. Meanwhile, corporate social responsibility can strongly moderate the relationship between financial performance and firm value. DOI: https://doi.org/10.26905/afr.v5i3.7899 

Copyrights © 2022






Journal Info

Abbrev

afr

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...