Dapatkah R&D Memperkuat Pengaruh Human Capital Dan Environmental Performance Terhadap Nilai Pasar Perusahaan?

BESLI, Eugenius (2023) Dapatkah R&D Memperkuat Pengaruh Human Capital Dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Jurnal Akuntansi Dewantara, 7 (2). pp. 218-226. ISSN 2549-9637

Text Eugenius Besli-Jurnal Dewantara.pdf - Published Version Download (470kB)

Abstract

Main Purpose - The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Methodology - The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. Main Findings - The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable. Theory and Practical Implications - The contribution of research and development costs to sales is very minimal on average. Spending minimal research and development costs with a lot of focus makes the results ineffective so companies need to think about increasing research and development costs. Novelty - This research examines the power of research & development as a moderating variable based on differences in previous study.

Item Type:	Article
Subjects:	300 – Ilmu Sosial > 330 Ekonomi > 330 Ekonomi
Divisions:	94202 Kewirausahaan
Depositing User:	Mr Eugenius Besli
Date Deposited:	13 Dec 2023 04:05
Last Modified:	13 Dec 2023 04:05
URI:	http://repository.iftkledalero.ac.id/id/eprint/1953

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