THE MODERATING ROLE OF CAPITAL STRUCTURE ON GREEN ACCOUNTING AND DIVIDEN POLICY TO FIRM VALUE: EVIDENCE OF MINING SECTOR IN INDONESIA

  • Rollis Ayu Ditasari Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
  • Ririh Anggraini Setyahety Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
  • Siti Nur' Aisah Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
DOI: https://doi.org/10.19184/bisma.v18i3.53384

Abstract

The Company's value is to maximize business value and shareholder welfare, increasing the wealth of business owners by obtaining maximum profit or profit. This research aims to examine the influence of green accounting and dividend policy on company value with 50 mining companies listed on the Indonesian Stock Exchange (BEI) during the 2018-2022 period. This test uses 35 company data samples using the purposive sampling method. The data analysis method uses multiple linear regression and hypothesis testing. The results of this research indicate that Green accounting and Dividend Policy have no effect on company value.

Published
2024-12-20
How to Cite
DITASARI, Rollis Ayu; SETYAHETY, Ririh Anggraini; AISAH, Siti Nur'. THE MODERATING ROLE OF CAPITAL STRUCTURE ON GREEN ACCOUNTING AND DIVIDEN POLICY TO FIRM VALUE: EVIDENCE OF MINING SECTOR IN INDONESIA. BISMA: Jurnal Bisnis dan Manajemen, [S.l.], v. 18, n. 3, p. 185-196, dec. 2024. ISSN 2623-0879. Available at: <https://jurnal.unej.ac.id/index.php/BISMA/article/view/53384>. Date accessed: 21 dec. 2024. doi: https://doi.org/10.19184/bisma.v18i3.53384.
Citation Formats
Issue
Vol 18 No 3 (2024)
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.