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The Moderation of Financial Performance in the Phenomenon of Firm Value

Achmad Soediro et al.

Journal of Accounting, Business and Management2025https://doi.org/10.31966/jabminternational.v32i2.1291article
ABDC C
Weight
0.50

What the paper says

The research is conducted to investigate how ISR, the presence of the IBC, and the CS affect the value of firm, considering FP as a moderating element. It indicates that ISR has a notably favorable impact on a company's value. Nevertheless, IBC and CS do not exert any significant impact on FV. Additionally, concerning moderation effects, Social and Environmental Disclosure (SED) reduces the positive ISR impact on the value of firm but has no bearing on the influence of IBC on FV. Conversely, SED actually strengthens the impact of CS on FV. Furthermore, ROA enhances the positive ISR effect on FV while diminishing the impact of IBC on FV. Nonetheless, ROA has not effectively moderated the effect of CS on the value of firm.

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Cite this paper

https://doi.org/https://doi.org/10.31966/jabminternational.v32i2.1291

Or copy a formatted citation

@article{achmad2025,
  title        = {{The Moderation of Financial Performance in the Phenomenon of Firm Value}},
  author       = {Achmad Soediro et al.},
  journal      = {Journal of Accounting, Business and Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.31966/jabminternational.v32i2.1291},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.