Fitriani
Universitas Hasanuddin

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Journal : AFEBI Accounting Review

The Influence of the Independent Board of Commissioners and Corporate Sustainability on Firm Value in Mining on the Indonesia Stock Exchange (IDX) in 2021-2022 Nur'Illiyyien; Sri Ayu Fratiwi; Medyoto Tikupasang; Fitriani; Jamaluddin; Abdul Hamid Habbe; Mediaty
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Abstract This research aims to examine the effect of the independent board of commissioners and corporate sustainability on firm value. This research uses a causality quantitative approach. The research data is secondary data taken from the IDX data website. The sample used amounted to 15 mining sector companies during the two-year observation period. Purposive sampling is a technique used for data collection. The analysis method used is linear regression analysis with SPSS 23 analysis tool. The results showed that the independent committee and corporate sustainability have a significant influence on firm value. Keywords: Independent Board of Commissioners, Corporate Sustainability, Firm Value