THE EFFECT OF AUDIT COMMITTEE INDEPENDENCE, FINANCIAL EXPERTISE, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO CORPORATE VALUE

Nurmawati Nurmawati; Hilda Mary

doi:10.31846/jae.v6i2.69

THE EFFECT OF AUDIT COMMITTEE INDEPENDENCE, FINANCIAL EXPERTISE, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO CORPORATE VALUE

Nurmawati Nurmawati, Hilda Mary

Abstract

The purpose of this study is to determine the influence of audit committee independence, financial expertise, and corporate social responsibility disclosure to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016. The sample of this research is 120 companies. The results of this study indicate the independence of the audit committee, financial expertise and disclosure of corporate social responsibility does not significantly affect the value of the company. ROA and DER have a positive and significant impact on company value.

Keywords: Independence of Audit Committee, Financial Expertise, CSR, Corporate Value, ROA, DER

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DOI: https://doi.org/10.31846/jae.v6i2.69