Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 12 No. 1 (2025)

EMA on Firm Value: A Moderating Role Of Firm Performance

Rahmadani, Ika (Unknown)
Rahmazaniati, Linda (Unknown)
Vonna, Sari Maulida (Unknown)
Maulina, Rina (Unknown)
Husen, Tamitha Intassar (Unknown)
Restya, Winda Putri Diah (Unknown)
Harahap, Septiana Dian Hatami (Unknown)

Article Info

Publish Date
30 Jul 2025

Abstract

This study aims to examine the effect of EMA on firm value: a moderated role of firm performance. The population in this study are palm oil companies listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method which was obtained a 10 sample of oil palm companies with 3 years of observation. The data analysis was conducted using Eviews 12, and the findings indicate that Exponential Moving Average (EMA) does not exert any impact on firm value. Additionally, it was observed that firm performance exhibits a noteworthy negative influence on the correlation between EMA and firm value.

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Journal Info
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Website

Abbrev

akuntansi

Publisher

Universitas Serang Raya

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...