Indonesian Journal of Applied Accounting and Finance
Vol. 2 No. 2 (2023): December

The Effect of Environmental Performance, Eco-Efficiency, and Cash Holding on Firm Value

Syfa Zen (Accounting Department, Faculty of Economics and Business, Universitas Trisakti, Indonesia)
Sofie (Accounting Department, Faculty of Economics and Business, Universitas Trisakti, Indonesia)

Article Info

Publish Date
29 Aug 2023

Abstract

This study aims to determine whether there is a relationship between the three variables, namely, environmental performance, eco-efficiency, and cash holding on firm value. To analyze the data, the researchers used multiple linear regression with the purposive sampling technique. The data were obtained from the Annual Report and Financial Report of manufacturing companies on subsector consumer non-cyclical listed on the Indonesia Stock Exchange from 2019 to 2021. The results of the study show that the environmental performance, eco-efficiency, and cash holding variables have a significant positive effect on firm value.

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Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

akumulasi

Publisher

Sekolah Vokasi Universitas Sebelas Maret

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...