Pengaruh Eko-Efisiensi terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Bei)

Gina Amalia, Yuni Rosdiana, Nurleli Nurleli

Abstract


Eco-efficiency is a company business strategy that can affect the value of the company. Companies that have implemented eco-efficiency in the company's operating activities are expected to have high stock prices that will eventually increase the value of the company. In addition, other factors that can affect the value of the company that is profitability. This study aims to determine: (1) the effect of eco-efficiency on firm value and (2) the effect of eco-efficiency on firm value moderated by profitability. The method used in this research is descriptive verifikatif method with quantitative approach. The test equipment used in this research is Moderating Regression Analysis (MRA). Source of data used is secondary data source. The data collection techniques used are documentation. The population of this research is manufacturing company of cement sub sector and pulp & paper sub sector listed in Bursa Efek Indonesia (BEI) with sampling technique using nonprobability sampling with purposive sampling type. The results of this study conclude that eco-efficiency has a low effect on firm value, eco-efficiency has a significant effect on firm value with profitability as moderating variable.


Keywords


Eco-efficiency, profitability, and firm value

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DOI: http://dx.doi.org/10.29313/.v0i0.7500

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