IS IT TRUE THAT CSR MEDIATES THE PROPORTION OF INDEPENDENT COMMISSIONER AND AUDIT COMMITTEE SIZE ON FIRM VALUE?

Lusy, Lusy and Sutanto, Michael Hani (2024) IS IT TRUE THAT CSR MEDIATES THE PROPORTION OF INDEPENDENT COMMISSIONER AND AUDIT COMMITTEE SIZE ON FIRM VALUE? In: The Role of Accounting in Transforming the World Towards Sustainable Development with 5P (People, Planet, Prosperity, Peace, Partnership): Spirit of Patriotism, 17 - 18 Juli 2024, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study examines the influence of the Proportion of Independent Commissioners (PIC) and Audit Committee Sizes (ACS) on Firm Value (FV) through CSR. The data were obtained from the Indonesia Stock Exchange, resulting in unbalanced data do to the focus on companies that issued CSR reports from 2018 to 2021, totaling 220 company-year observations. Data analysis was conducting using Eviews 9. The direct analysis indicates that PIC negatively affects both FV and CSR, meaning that an increase in PIC leads to a decrease in both FV and CSR. On the other hand, ACS positively influences CSR and FV, indicating that an increase in ACS leads to an increase in both CSR and FV. Additionally, CSR positively affects FV. Indirect relationship testing shows that (1) CSR mediates the negative effect of PIC on FV; (2) CSR mediates the positive effect of ACS on FV. This study enriches governance research by considering PIC and ACS as factors influencing FV. It contributes to the liberature by providing significant relationships between corporate governance mechanisms in all sector listed on the Indonesia Stock Exchange that issue CSR reports.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Proportion Independent Commisioner, Audit Committee Size, Firm Value, Corporate Social Responsibility.
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Lusy Lusy
Date Deposited:	04 Jul 2025 12:00
Last Modified:	04 Jul 2025 12:00
URI:	http://repositori.ukdc.ac.id/id/eprint/2329

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