International Journal of Trends in Accounting Research
Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)

Do Corporate Social Responsibility, the Board of Commissioners, and Institutional Ownership Really Mean Increasing Company Value?

Rahman, Arief (Unknown)
Fauziah, Dien Ajeng (Unknown)
Sanusi, Ruchan (Unknown)



Article Info

Publish Date
30 May 2024

Abstract

The objective of this study was to illustrate the impact of institutional share ownership, the existence of an independent board of commissioners, and corporate social responsibility on the firm Value through the calculation of profitability as a moderating factor. The study focused on mining companies listed in the PROPER Decree of the Minister of Environment and Forestry for 2019-2022 and those that were listed during the research year on the Indonesia Stock Exchange in the same era. The research method employed utilized a deliberate sampling approach, specifically a quantitative method called purposive sampling. To test this hypothesis, a partial test (t-test), R square test, and Moderated Regression Analysis (MRA) through Eviews 12 Student software were employed. The research findings indicated that institutional ownership and corporate social responsibility have a significant impact on firm Value, while the presence of an independent board of commissioners has no significant effect on firm Value. The impact of institutional ownership and the existence of an independent board of commissioners on firm Value is moderated by profitability, but the influence of corporate social responsibility on firm Value remains unaffected

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Journal Info

Abbrev

ijtar

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish ...