THE MODERATING ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE
نویسندگان
چکیده
In this study, the authors are interested in examining how influence of Sustainability Performance, External Assurance and Green Innovation on Firm Value with Environmental Management Accounting as a Moderating Variable. This study uses population all companies listed Indonesia Stock Exchange from 2015 to 2020 which found 138 samples, according criteria needed there were only 23 that sampled for 2020. used regression analysis. multiple linear results research Performance has positive effect firm value, external guarantees have no value green innovation value. For moderating variable, can strengthen Company weaken Corporate Value.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi Trisakti (e-journal)
سال: 2022
ISSN: ['2339-0832']
DOI: https://doi.org/10.25105/jat.v9i2.14005