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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Akuntansi dan Bisnis Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal for Social Responsibility Journal of Islamic Economics and Social Science (JIESS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JIPkM Jurnal Audit dan Perpajakan
Annisa Hakim Zamzami
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : Jurnal ASET (Akuntansi Riset)

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Managerial Share Ownership, Audit Committee, and CSR Disclosure Impact to Enterprise Value Hadiati, Mulyana Chandra; Z, Annisa Hakim
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.62892

Abstract

The purpose of this research is to analyse the effect of managerial ownership and the audit committee on the disclosure of corporate social responsibility (CSR) and how it subsequently affects firm value. This study employs multiple regression and path analysis as its analytical methods, utilizing SPSS version 25 for the statistical processing. Based on the linear regression model and hypothesis testing conducted on 46 companies, the findings indicate a significant correlation between managerial ownership and the audit committee with CSR disclosure. The simple linear regression test between CSR and company value does not confirm a significant impact of CSR disclosure on firm value. Similarly, no substantial evidence was found to support the influence of managerial ownership and the audit committee on enterprise value. However, the findings do validate a strong causal relationship between managerial ownership, the audit committee, and CSR disclosure. But the statistical analysis on 46 mining companies failed to prove a significant impact of CSR Disclosure on Enterprise Value. Novelty – this research ran on data of 46 mining companies listed on IDX year 2021 – 2023 and involving four variables that each variable simultaneously influences the other.
Co-Authors Andi Adriansyah Anees Janee Ali Angela Dirman Dafit Feriyanto Daru Asih Elly Yuliawati Erna Setiany Febrina Mahliza Fransisca Listyaningsih Utami Hafidz IH, Muhammad Hari Setiyawati Julpri Andika Listyaningsih, Fransiska Lucky Nugroho Mulyana Chandra Hadiati NURUL HIDAYAH Pratiwi, Riri Putri, Febry Kurnia Rahayu, Muthia Ramadhan, Kurnia Rega Erlangga Rizki Briandana Samben, Arens Fideous Saputra, Ahmad Reza Setiawan , Veronica Shinta Melzatia Sri Wahyu Agustiningsih Waluyo Waluyo Yananto Mihadi Putra