PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Khansa Zhafirah Siregar, . (2026) PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study evaluates the impact of Corporate Social Responsibility (CSR) on firm value, while examining the capacity of independent commissioners to moderate this relationship. Utilizing a quantitative approach, archival secondary data were gathered from energy sector corporations listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Through purposive sampling, a final sample of 79 firms was selected, yielding a panel dataset of 282 observations. Firm value was measured using Tobin’s Q, while CSR disclosure was evaluated through GRI G4 standards. The moderating variable was constructed based on the ratio of independent commissioners, incorporating firm size as a baseline control metric. Econometric estimations were executed via panel data Moderated Regression Analysis (MRA) using STATA 17. The empirical evidence reveals that: (1) CSR reporting practices exert no statistically discernible influence on shifting corporate market value, and (2) the structural oversight of an independent board fails to significantly moderate the CSR-firm value nexus. Ultimately, sustainability initiatives within the Indonesian energy industry have yet to be effectively integrated by capital market investors into their equity valuation assessments.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2210112130] [Pembimbing: Nabillah Farras Luthfi] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Andy Setiawan]
Uncontrolled Keywords:	Corporate Social Responsibility, Firm Value, Independent Commissioners, Tobin's Q, Energy Sector
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	KHANSA ZHAFIRAH SIREGAR
Date Deposited:	31 Aug 2026 09:36
Last Modified:	31 Aug 2026 09:36
URI:	http://repository.upnvj.ac.id/id/eprint/51628

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