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

Empirical Study of Companies Listing on the IDX 2015-2019

Authors

  • Andre Pratama The Faculty of Economics and Business, University of Riau
  • Ruhul Fitrios The Faculty of Economics and Business, University of Riau

DOI:

https://doi.org/10.31258/ijesh.3.2.85-95

Keywords:

green csr, firm value, audit committee

Abstract

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.

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Published

2021-08-13

How to Cite

Pratama, A., & Fitrios, R. (2021). The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable: Empirical Study of Companies Listing on the IDX 2015-2019. Indonesian Journal of Economics, Social, and Humanities, 3(2), 85–95. https://doi.org/10.31258/ijesh.3.2.85-95

Issue

Vol. 3 No. 2 (2021)

Section

Articles

License

Author(s) retain the copyright of articles published in this journal, with first publication rights granted to Indonesian Journal of Economics, Social, and Humanities. All journal content is licenced under Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.