The purpose of this study is to analyse the impact of eco-efficiency implementation on firm value with firm size as a moderating variable. This research uses secondary data from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (BEI) during the period 2013-2017. Purposive sampling was applied in this research which resulted in 469 samples chosen according the criteria. The data analysis uses multiple linear regression analysis with SPSS. The result show that: 1) Eco-efficiency as measured by ISO 14001 certification has a significant effect on the value of a company; and 2) Firm size moderates the effect of eco-efficiency on the value of a company.
|Number of pages||14|
|Journal||International Journal of Innovation, Creativity and Change|
|Publication status||Published - 2020|
- Company size
- Firm value