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Pengaruh Iso 14001 Terhadap Nilai Perusahaan dengan Leverage dan Profitabilitas Sebagai Variabel Moderasi
(Politeknik Negeri Batam, 2018-03-09) Apriana, Dewi Arjuna; Oktaria, Hanny
This study aims to examine the effect of ISO 14001 on firm value with leverage and profitability as the moderating variables. ISO 14001 is measured using the dummy variables as independent variable, long term debt to equity ratios and return on assets as the moderating variables, market value equity as dependent variable as well as earning per shares and book value per shares for the control variables. This study examines a sample is manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. Sampling method using purposive sampling technique. The analysis tools used are dummy multiple regression analysis and testing of Moderated Regression Analysis (MRA). The result of this study shows that ISO 14001 has effect to the value of the firm. Profitability has a strong effect on the relationship between ISO 14001 and the value of the firm. Whereas, leverage statistically has no affect on the relationship between ISO 14001 and the value of the firm.