Corporate Social Responsibility (CSR) Performance and Investment Efficiency: The Role of Characteristic of Audit Committee as Moderating Variable
This study examines the effect of Corporate Social Responcibility (CSR) performance on the company investment efficiency with Audit Committee characteristic as moderating variable. Data in this study were collected by obtained from database released by bloomber...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
2023-12-01
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| Series: | Jurnal Akuntansi dan Audit Syariah |
| Subjects: | |
| Online Access: | https://e-journal.uingusdur.ac.id/JAAiS/article/view/1237/1197 |
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| Summary: | This study examines the effect of Corporate Social Responcibility (CSR) performance on the company investment efficiency with Audit Committee characteristic as moderating variable. Data in this study were collected by obtained from database released by bloomberg The corporate social responcibility (CSR) performance is explained by Environtmental, Social, Governance (ESG)disclosure. Audit Committee characteristic in this study used size of Audit Committee based on the number of Audit Committee members. This study’s population was all non-financial companies listed on the Indonesia Stock Exchange in the 2014-2017 periods. The sampling technique was purposive sampling method, with the number of sample is 29 companies were selected with a total of 116 elections. The data analysis then utilized e-views analysis tool version 9.0 software. This study concludes that companies with increased CSR influence investment efficiency. The result of this study also exsplain Characteristics of the Audit Committee can moderate the effect of CSR performance on investment efficiency. |
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| ISSN: | 2775-6270 2775-8443 |