EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol 6, No 2 (2023): EAJ (Economics and Accounting Journal)

Green Banking, Earning Per Share and Company Value

Sri Agustina (Universitas pamulang)
Holiawati Holiawati (Universitas Pamulang)
Maryatus Kusnul Khotimah (Universitas Pamulang)
Safira Adhania (Universitas Pamulang)



Article Info

Publish Date
31 May 2023

Abstract

This study aimed to determine the effect of the implementation of green banking and earnings per share on the company's value. This study uses a sample of banking companies listed on the IDX during 2019-2021. The sampling technique used is purposive sampling. The sample is 15 banks, using panel data regression analysis and statistical tools Eviews.12. the study results indicate that green banking and earnings per share simultaneously affect the company's value. While partially green banking does not affect firm value and earnings per share positively and significantly, affect firm value. This study uses a rarely studied independent variable, namely green banking. The novelty of this study is that green banking is calculated by adding green banking indicators.

Copyrights © 2023






Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...