KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Pelaporan Berkelanjutan dan Modal Intelektual Hijau terhadap Nilai Perusahaan dengan Set Kesempatan Investasi sebagai Variabel Pemoderasi

Fransiska Ayu Septhiani (Institut Teknologi dan Bisnis Kalbis)
Nera Marinda Machdar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This study aims to analyze the effect of sustainability reporting and green intellectual capital on firm value with investment opportunity set as moderating. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2018. The sample selection method used purposive sampling method and obtained a total sample of 87 companies or 522 observational data. The author usesthe method of data analysis with 2 regression models, the method is multiple regression analysis and Moderated Regression Analysis (MRA) using version 9 of E-views program. The results of partial testing show that sustainability reporting does positively affect firm value while green intellectual capital has a negative effect on firm value. Besides the other results found in this study, invetment opportunity set does not moderate the relationship between sustainability reporting and firm value, and also investment opportunity does moderate the relationship between green intellectual capital and firm value.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...