Jurnal Bisnis dan Akuntansi
Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi

Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi

Clarissa Tonay (Universitas Trisakti)
Etty Murwaningsari (Universitas Trisakti)

Article Info

Publish Date
31 Dec 2022

Abstract

This study examines the effect of green innovation and green intellectual capital on firm value, as well as the effect of firm size on the memorization of green innovation and green intellectual capital on firm value. This study used non-financial sector data listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. Furthermore, this study used a purposive sampling for data sampling and multiple regression models for data analysis method. The green intellectual capital simultaneously has a positive effect on firm value. Meanwhile, green innovation has a positive effect on firm value. Then, firm size weakens the moderating effect of green intellectual capital on firm value.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...