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p-Index From 2021 - 2026
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All Journal RATIO: Reviu Akuntansi Kontemporer Indonesia
Ivana Hemas Nandya Sukoco
Universitas Muria Kudus
Economics, Econometrics & Finance Social Sciences

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The Effect of CSR, Earnings Management, and Financial Performance on Firm Value: Moderated by Audit Committee: Moderated by Audit Committee Ivana Hemas Nandya Sukoco; Faridhatun Faidah; Hutomo Rusdianto
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30009

Abstract

This study aims to analyse the influence of corporate social responsibility, earnings management, and financial performance on firm value, with the audit committee as a moderating variable, in transportation & logistic companies listed on the Indonesia Stock Exchange for the period 2020-2024. This research is a quantitative, descriptive study using secondary data from companies' financial statements for the period 2020-2024, obtained from the IDX website. The sampling method used was purposive, yielding a sample of 10 companies. The data analysis technique used was moderated regression analysis with SPSS Version 29. The results of the study showed that corporate social responsibility did not have a significant effect on firm value; earnings management did; and financial performance did not. Additionally, the audit committee was unable to moderate the influence of corporate social responsibility, earnings management and financial performances on firm value.
Co-Authors Faridhatun Faidah Hutomo Rusdianto