Peran Moderasi Kinerja Keuangan Dalam Hubungan Green Innovation dengan Nilai Perusahaan (Studi Empiris pada Perusahaan Properti dan Real Estate Tahun 2020-2022)

Rita Prasetyaningsih, Moh. Amin, Hariri Hariri

Abstract


This study aims to analyze the moderating role of financial performance in the relationship between green innovation and firm value in property and real estate companies in 2020-2022. This type of research uses a quantitative approach. Determination of the sample in this study using purposive sampling technique. The populace utilized in this study were 35 organizations and brought about 28 organization tests in view of foreordained rules for one year, bringing about 84 organization test information for quite some time, specifically the 2020-2022 period. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption test, and Moderate Regression Analysis (MRA). The results showed that green innovation has a significant effect on firm value. Return on Assets (ROA) and Return on Equity (ROE) financial performance have a significant effect on firm value. The financial performance of Return on Assets (ROA) and Return on Equity (ROE) is able to moderate the relationship between green innovation and firm value.

Keywords: Firm value, financial performance, green innovation.


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References


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