PENGARUH GREEN INNOVATION, DAN ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bei Tahun 2022-2023)

With Environmental Management Accounting (EMA) as a moderating variable, this study attempts to analyze the effect of Green Innovation and Eco-Efficiency on firm value. Mining businesses that will be listed on the IDX in 2022 and 2023 are the subjects of this study. One hundred and forty-four businesses were randomly selected from a pool of potential participants using a purposive selection technique. This study relies on secondary sources and is associative in nature. Data were analyzed using moderated regression and multiple linear regression, implemented using SPSS 27 software, an analytical approach. The study found that Eco-Efficiency had no impact on business value, while Green Innovation had an impact. Furthermore, the impact of Green Innovation and Eco-Efficiency on business value was not affected by EMA.