Andre Pratama
The Faculty of Economics and Business, University of Riau

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The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable Andre Pratama; Ruhul Fitrios
Indonesian Journal of Economics, Social, and Humanities Vol 3 No 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.3.2.85-95

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.