PENGARUH SUSTAINABILITY REPORT DAN GREEN INNOVATION TERHADAP FIRM VALUE DENGAN BOARD SIZE SEBAGAI VARIABEL MODERASI

Dewi, Elsa Adinda Candra (2025) PENGARUH SUSTAINABILITY REPORT DAN GREEN INNOVATION TERHADAP FIRM VALUE DENGAN BOARD SIZE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of sustainability report and green innovation on firm value with board size as a moderating variable. The research was conducted on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research population consists of 129 consumer non-cyclical companies, and purposive sampling was used to determine the sample. The research method employed is quantitative, using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the assistance of SPSS 26. The results of this study indicate that the sustainability report has a significant positive effect on firm value, green innovation has no effect on firm value, board size can moderate the effect of the sustainability report on firm value, and board size cannot moderate the effect of green innovation on firm value.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Sustainability Repor ; Green Innovation ; Firm Value ; Board Size
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HF Commerce A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	CANDRA ADINDA ELSA
Date Deposited:	21 Oct 2025 05:31
Last Modified:	21 Oct 2025 05:31
URI:	http://eprint.unipma.ac.id/id/eprint/5663

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