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The Effect of Diversity of Board of Directors and Environmental Performance on Corporate Social Responsibility (Empirical Study of Companies Registered at the Ministry of Environment in 2020) Dhea Vania Dominique Pijoh; Arbi Arsi Ave Noor; Isfi Arininiswah Muawanah; Aditya Prasetyanto; Bima Cinintya Pratama
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.469

Abstract

The purpose of this study was to determine whether there is a relationship between the diversity of the board of directors and environmental performance in corporate social responsibility. For this study, the population consisted of manufacturing companies traded on the Indonesia Stock Exchange in 2020. Purposive sampling was the method used to collect data so that 71 of the total sample of companies met the requirements. With the help of the SPSS application, descriptive statistical analysis methods were used in the data analysis process. Based on the findings of this investigation, the Corporate Social Responsibility factors are known as the foreign Director, tenure, gender, and environmental performance do not interact with each other at all.
The Effect of Eco-efficiency on Firm Value with Financial Performance as a Moderating Variable Arbi Arsi Ave Noor; Annisa Ilma Hartikasari; Iwan Fakhruddin; Rina Mudjiyanti
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.21

Abstract

Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.