The effect of leverage and green accounting on company value with financial performance as a moderation variable


This study aims to examine the effect of leverage and green accounting on firm value, and how the effect of leverage and green accounting on firm value is moderated by financial performance. The sample in this study is companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) starting in 2017-2021. Data collection was carried out by tracing the annual financial reports, total income, comprehensive income, total debt, total assets, sustainability reports, or related information that was selected as the sample in this study. The total population in this study was 41 companies in various industries. After selection using the purposive sampling method, a sample of 11 companies was obtained for 5 years so that the total observations of this study were 55 annual reports. The data analysis used is with the help of the Statistical Product and Service Solution (SPSS) Ver.2 5 programs. The results of the research show that the results of the research show that; 1) leverage has a positive effect on firm value; 2) green accounting has a positive effect on firm value; 3) financial performance is able to moderate the effect of leverage on company value; 4) financial performance is able to moderate the effect of green accounting to company value.

  • Leverage,
  • Green Accounting,
  • Company Value,
  • Financial Performance
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MILDAZANI, SYARIFUDDIN, & NADHIRAH NAGU. (2023). The effect of leverage and green accounting on company value with financial performance as a moderation variable. International Journal of Multidisciplinary Research and Studies, 6(08), 01–23.

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