The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable

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.

Green perspective on intellectual capital, corporate social responsibility, and competitive advantage: The role of firm performance

“…The results prove that green intellectual capital and green corporate social responsibility influ- Green corporate social responsibility influences green competitive advantage either directly or indirectly through firm performance (Pratama & Fitrios, 2021). The implementation of corporate social responsibility reflects a company's social responsibility to stakeholders for the impact coming from its operational activities CSR initiatives undertaken by businesses can give them a competitive advantage (Mehmood & Hanaysha, 2022).…”