Pengaruh environmental accounting dan environmental performance terhadap firm value dengan financial performance sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia
DOI:
https://doi.org/10.30872/jakt.v20i1.12385Keywords:
Environmental accounting, environmental performance, firm value, financial performanceAbstract
Tujuan dari penelitian ini adalah untuk melihat hubungan environmental accounting dan environmental performance terhadap firm value yang dimoderasi oleh financial performance sebagai bentuk implementasi teori legitimasi dan signal. Penelitian ini menggunakan pendekatan kuantitatif dengan uji regresi linear berganda dan moderated regression analysis (MRA). Dengan teknik purposive sampling terdapat 12 perusahaan yang menjadi sampel penelitian. Berdasarkan hasil pengujian yang telah dilakukan ditemukan bahwa environmental accounting berpengaruh terhadap firm value, environmental performance tidak berpengaruh terhadap firm value, financial performance tidak mampu memoderasi hubungan antara environmental accounting terhadap firm value, dan hubungan antara environmental performance terhadap firm value dapat diperkuat dengan pengaruh moderasi dari financial performance.
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