JASS (Journal of Accounting for Sustainable Society)
Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025

The Effect of Eco-efficiency and Environmental Performance on Company Value with Company Size as a Moderating Variable

Muhammad Syahrizam (Unknown)
Fitria, Yunita (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to analyze the effect of eco-efficiency and environmental performance on firm value, with company size moderating the relationship between Eco-efficiency and environmental performance on firm value. The population in this study are manufacturing companies listed on the Indonesia stock exchange for the period 2021 - 2023. The sampling technique used purposive sampling method. purposive sampling and obtained 45 companies that met the criteria. The type of data used is secondary data and the hypothesis testing method uses multiple regression analysis with the Moderate Regression Analysis (MRA) technique. Based on the results of this study, it shows that the variable eco-efficiency and environmental performance has a significant positive effect on firm value. With the moderation variable used, namely company size, it shows that company size has a significant positive effect on the relationship between eco-efficiency variables and environmental performance on firm value.

Copyrights © 2025






Journal Info

Abbrev

jass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...