Pengaruh Iso 14001 Terhadap Nilai Perusahaan dengan Leverage dan Profitabilitas Sebagai Variabel Moderasi
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Date
2018-03-09
Authors
Apriana, Dewi Arjuna
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Publisher
Politeknik Negeri Batam
Abstract
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.
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Keywords
Manajemen Bisnis, Akuntansi Manajerial, Manajemen dan Ilmu yang Berkaitan