The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable

Autor:	Ruhul Fitrios, Andre Pratama
Rok vydání:	2021
Předmět:	Value (ethics) education.field_of_study business.industry Stock exchange Audit committee Enterprise value Population Corporate social responsibility Accounting Regression analysis education Moderation business
Zdroj:	Indonesian Journal of Economics, Social, and Humanities. 3:85-95
ISSN:	2656-355X 2656-0267 2015-2019
DOI:	10.31258/ijesh.3.2.85-95
Popis:	This research aims to prove and analyze the impact of green corporate social responsibility (CSR) on company value and the role of the audit committee as a moderating variable. The population is all corporates exist on the Indonesian Stock Exchange (IDX) during 2015-2019. The study used purposeful sampling and obtained as many as 125 companies. The analysis methods used are simple linear analysis and moderate regression analysis. Finding research show that green CSR affects corporate value, and the audit committee can ease correlate between green corporate social responsibility and corporate value.
Databáze:	OpenAIRE
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