AFEBI Accounting Review
Vol. 8 No. 2 (2023): December

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 (Hasanuddin University)
Sri Ayu Fratiwi (Universitas Hasanuddin)
Medyoto Tikupasang (Universitas Hasanuddin)
Fitriani (Universitas Hasanuddin)
Jamaluddin (Universitas Hasanuddin)
Abdul Hamid Habbe (Universitas Hasanuddin)
Mediaty (Universitas Hasanuddin)

Article Info

Publish Date
31 Dec 2023

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

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Journal Info
AFEBI Accounting Review
Website

Abbrev

aar

Publisher

Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...