Abstract
The purpose of this study is to analyze the impact of eco-efficiency implementation on firm value with firm size as a moderating variable. This research uses secondary data of annual report of manufacturing companies listed on the Indonesia Stock Exchange (BEI) period 2013-2017. Purposive sampling was applied in this research which resulted 469 sample according the criteria. The data analysis uses multiple linear regression analysis with SPSS. The result show that: 1) eco-efficiency as measure by ISO 14001 certification has a significant effect on the value of company. 2) firm size moderates the effect of ecoefficiency on the value of company.
Original language | English |
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Pages (from-to) | 522-530 |
Number of pages | 9 |
Journal | Review of International Geographical Education Online |
Volume | 11 |
Issue number | 4 |
DOIs | |
Publication status | Published - 2021 |
Keywords
- Company size
- Eco-efficiency
- Firm value