The Influence Of The Independent Board Of Commissioners, Tax Avoidance And Institutional Ownership On Company Value Moderation By Corporate Social Responsibility
Keywords:
Independent board of commissioners , tax avoidance, institutional ownership, company value, CSRAbstract
This study aimed to get empirical evidence corporate social responsibility as the moderating influence of independent board of commissioners, audit committee and institutional ownership on firm value. This research was conducted on manufacturing company in the consumer goods sub sector listed in Indonesia Stock Exchange 2018-2022. The sampling method using purposive sampling. The number samples of this research were 55 samples. Data analysis technique used is the moderate regression analysis.The results showed that independent board of commissioners affect the firm value, tax avoidance affect the firm value, institutional ownership does not affect firm value, corporate social responsibility able to strengthens the effect of independent board of commissioners on firm value, corporate social responsibility was able to weaknes the effect of tax avoidance on firm value, and corporate social responsibility was able to strengthnes the effect of institutional ownerhip on firm value.
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