Effectivenessof The Board of Commissioners As A Moderator Between Green Intellectual Capital And Firm Value

Effectivenessof The Board of Commissioners As A Moderator Between Green Intellectual Capital And Firm Value

Green Human Capital, Green Relational Capital, Green Structural Capital,Board of Commissioners, Firm Value

The amount that investors are willing to pay in monetary terms is known as the firm value. A corporation's environment-based approach canincreasinglyfirm value. This article's goal to ascertain how green intellectual capital affects firmvalue with supervisoryefficiencybythe board of commissioners. This reasearchusing quantitative approachwithsecondary. utilizing moderated regression analysis. Purposive sampling was used to sample 104companiesinthe consuming sector's manufacturing companies. The study's conclusions show that green human capital significantly increases firmvalue. There is no discernible impact of green relational capital or green structural capital on firmvalue. The effectiveness of the board of commissioners strengthens the relationship between green human capital and relational capital on firm value. Supervision from the board of commissioners can increase the trust of many parties related to environmentally based investments. The effectiveness of the board of commissioners does not moderate the relationship between green structural capital and firm value.

Adam Muhamad Satria1*, Erna Hernawati2

https://dinastipub.org/DIJEFA/article/view/3354/2160

Universitas Pembangunan Nasional Veteran Jakarta

17September 2024

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