THE MODERATING ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE

Abstract

In this study, the authors are interested in examining how the influence of Sustainability Performance, External Assurance and Green Innovation on Firm Value with Environmental Management Accounting as a Moderating Variable. This study uses a population of all companies listed on the Indonesia Stock Exchange from 2015 to 2020 which found 138 samples, according to the criteria needed in this study there were only 23 companies that were sampled for 2015 to 2020. This study used regression analysis. multiple linear with the results of research that Sustainability Performance has a positive effect on firm value, external guarantees have no effect on firm value and green innovation has a positive effect on firm value. For the moderating variable, Environmental Management Accounting can only strengthen the positive influence of Sustainability Performance on Company Value and weaken the positive influence of Green Innovation on Corporate Value.