Article Per Year (5 Year)
p-Index From 2019 - 2024
1.006
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA Jurnal Adat dan Budaya Indonesia Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Kepada Masyarakat Widya Mahadi
Eugenius Besli
INSTITUT FILSAFAT DAN TEKNOLOGI KREATIF LEDALERO
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : AKUNTANSI DEWANTARA

 1 
Dapatkah R&D Memperkuat Pengaruh Human Capital dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Eugenius Besli
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15659

Abstract

The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Several studies related to human capital and environmental performance on firm market values ​​show different results. The difference in results make it possible to moderate research and development costs. The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable.
Co-Authors Gregoriany Cesilia Krisphina Dessy Dasilva Khairunnisa Khairunnisa khairunnisa Maximus Gepa Solosumantro, Heribertus