Pengaruh Eco-Efficiency Terhadap Nilai Perusahaan Dengan Dewan Komisaris Independen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2017-2019

This study aims to determine whether the independent board of commissioners variable is able to moderate the relationship between eco-efficiency and firm value. Thein this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The samples used in this study were as many as 108 companies. The data analysis used with the help of software SPSS (Statistical Package for the Social Sciences) technique 21 and Smart PLS 3.0. The results of this study indicate that the independent board of commissioners as a moderating variable is not able to moderate the relationship between eco-efficiency and firm value. Keywords: eco-efficiency, independent board of commissioner, firm valu