盈利能力和企业价值:环境绩效协调作用

Amelia Natasya Sugiyanto, Natasia Alinsari
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引用次数: 0

摘要

公司的价值对公司来说非常重要,因为它会影响利益相关者对公司业绩的看法。企业价值受多种因素的影响,其中之一就是企业的盈利能力。基于以往的研究,研究结果存在不一致之处,因此,研究者希望重新审视以往的研究,以环境绩效为调节变量,观察盈利能力对企业价值的影响。在本研究中,使用了2017-2020年在印度尼西亚证券交易所上市的从事食品和饮料行业的公司。使用的样本包括56家公司的数据,采用有目的的抽样技术。本研究结果表明,盈利能力对企业价值有正向影响,环境绩效不能调节盈利能力与企业价值的关系doi:https://doi.org/10.26905/afr.v5i2.7542
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Profitabilitas dan Nilai Perusahaan: Peran Mediasi Kinerja Lingkungan
The value of the company is very important for the company because it can affect the views of stakeholders on the company's performance. Firm value is influenced by various factors, one of which is company profitability. Based on previous research, there are inconsistencies in research results, therefore researchers want to re-examine previous studies to see the effect of profitability on firm value with environmental performance as a moderating variable. In this study, companies engaged in the food and beverage industry were used that were listed on the Indonesia Stock Exchange in 2017-2020. The sample used consisted of 56 company data using purposive sampling technique. The results of this study indicate that profitability has a positive influence on firm value and environmental performance cannot moderate the relationship between profitability and the companyDOI:https://doi.org/10.26905/afr.v5i2.7542
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0.00%
发文量
11
审稿时长
24 weeks
期刊最新文献
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