THE IMPACT OF INDEPENDENT AUDIT COMMITTEE AND CSR DISCLOSURE ON FIRM VALUE KOMPAS 100 EVIDENCE (2023-2024)
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Keywords:
Independent Audit Committee, Corporate Social Responsibility Disclosure, Firm Value
Abstract
This study aims to analyze the effect of an independent audit committee and corporate social responsibility disclosure on firm value in companies included in the Kompas 100 Index during 2023–2024. The research employs a quantitative methodology, leveraging secondary data from company reports and meeting the classical assumption tests. The results of the study indicate that the independent audit committee does not have a significant effect on firm value. Additionally, corporate social responsibility disclosure also does not show a significant effect on firm value. Simultaneous testing reveals that the independent audit committee and corporate social responsibility disclosure jointly still do not have a significant effect on firm value. These findings indicate that within the Kompas 100 Index during 2023–2024, oversight mechanisms through the audit committee and corporate social responsibility disclosure practices have not yet become primary factors directly reflected in firm value. Thus, firm value in this research sample is likely influenced more by other factors beyond the variables examined, or the impact of governance and corporate social responsibility disclosure may be indirect and only observable over a longer period of time.
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References
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Handayati, P., Sumarsono, H., & Narmaditya, B. S. (2022). Corporate Social Responsibility Disclosure and Indonesian Firm Value: The Moderating Effect of Profitability and Firm’s Size. Journal of Eastern European and Central Asian Research, 9(4), 703–714. https://doi.org/10.15549/jeecar.v9i4.940
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Kaligis, S., Kantohe, M. S. S., & Wauran, A. L. (2025). Implementasi Corporate Social Responsibility (CSR) Sebagai Wujud Etika Bisnis. Jambura Accounting Review, 6(1), 321–333. https://doi.org/10.37905/jar.v6i1.170
La Ode, R., & Mulyati, A. (2025). Pengaruh Pengungkapan Corporate Social Responsibility (CSR Disclosure) terhadap Nilai perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Journal of International Multidisciplinary Research. https://doi.org/10.62504/jirm1171
Laksana, N. B., & Handayani, A. (2022). Pengaruh Komisaris Independen, Kepemilikan Manajerial dan Komite Audit terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45 Tahun 2016-2020. Jurnal Riset Akuntansi Politala, 5(2), 111–129. https://doi.org/10.34128/jra.v5i2.136
Maharani, A., & Syafruddin, M. (2024). Pengaruh Elemen Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks Kompas 100 di Indonesia Tahun 2019-2021). https://ejournal3.undip.ac.id/index.php/accounting/article/view/46086
Mentari, N. M. I., & Dewi, K. I. K. (2023). Moderasi CSR Disclosure Terhadap Pengaruh Green Investment Pada Nilai Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 8(1), 60–71. https://doi.org/10.38043/jiab.v8i1.4663
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Munisak, W., & Arifin, Z. (2022). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Return Saham dengan Jenis Industri sebagai Variabel Moderasi (Vol. 01, Number 06). https://journal.uii.ac.id/selma/index
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Nguyen, V. H. (2025). Corporate Social Responsibility Disclosure and Firm Value: a Signaling Theory Perspective. Journal of Economics and Development, 27(2), 114–128. https://doi.org/10.1108/JED-02-2024-0067
Nisa, A. K., Fauziah, A., Fitriani, T., & Lestarina, E. K. (2024). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di BEI 2021 - 2023. https://doi.org/https://doi.org/10.1234/ssrj.v1i1.3
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Pangaribuan, H. (2025b). Internal Audit: Foundational Concepts, Detailed Processes, and Strategic Issues. https://www.google.co.id/books/edition/INTERNAL_AUDIT_FOUNDATIONAL_CONCEPTS_DET/qYhUEQAAQBAJ?hl=id&gbpv=0
Pozzoli, M., Pagani, A., & Paolone, F. (2022). The Impact of Audit Committee Characteristics on ESG Performance in the European Union Member States: Empirical Evidence Before and During the COVID-19 Pandemic. Journal of Cleaner Production, 371(6), 133411. https://doi.org/10.1016/j.jclepro.2022.133411
Rissanty, S. S., & Yuyetta, E. N. A. (2024). Peran Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan dengan Risiko Keuangan Perusahaan sebagai Variabel Mediasi (Studi Empiris pada Perusahaan-perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia 2020-2022). Diponegoro Journal of Accounting, 13(4), 1–14. https://ejournal3.undip.ac.id/index.php/accounting/article/view/47952
Sahu, M., Mishra, A., Alahdal, W. M., & Sami, M. (2025). ESG Performance and Audit Committee Expertise: Advancing Sustainable Development Goals in Leading Nations. International Review of Economics & Finance, 103(3), 104445. https://doi.org/10.1016/j.iref.2025.104445
Santoso, B. A., & Junaeni, I. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan. Owner : Riset Dan Jurnal Akuntansi, 6(2), 1597–1609. https://doi.org/10.33395/owner.v6i2.795
Septian, Y., Eliza, A., & Bahtiar, M. Y. (2022). Zakat, Islamic Corporate Social Responsibility dan Kinerja Keuangan Bank Umun Syariah Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 10(1). https://doi.org/10.35836/jakis.v10i1.274
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Simanjuntak, J. M., Faizi, F., & Kusuma, A. S. (2025). The Moderating Role of SSB Conflicts of Interest and Audit Committee Independence in Good Corporate Governance and Islamic Bank Performance in Indonesia. Journal of Risk and Financial Management, 18(8). https://doi.org/10.3390/jrfm18080466
Simbolon, F. B., & Waty, L. (2021). Pengaruh Komite Audit terhadap Pengungkapan Pengendalian Internal. Jurnal Ekonomis. https://doi.org/10.58303/jeko.v14i2b.2590
Susianto, T. N., & Wirakusuma, M. G. (2024). Pengaruh Pengungkapan Sustainability Reporting terhadap Nilai perusahaan: Sudi Empiris Implementasi GRI 2021 di BEI.
Tamasiga, P., Onyeaka, H., Bakwena, M., & Ouassou, E. houssin. (2024). Beyond compliance: evaluating the role of environmental, social and governance disclosures in enhancing firm value and performance. SN Business & Economics 2024 4:10, 4(10), 118-. https://doi.org/10.1007/s43546-024-00714-6
Tambunan, L., & Tambunan, B. H. (2021). Peran Komite Audit dalam Good Corporate Governance. Jurnal Riset Akuntansi Dan Bisnis, 21(1). https://doi.org/10.30596/jrab.v21i1.6618
Wardoyo, & Veronica, T. M. (2013). Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Kinerja Keuangan terhadap Nilai Perusahaan. JDM, 4(2), 132–149. http://journal.unnes.ac.id/nju/index.php/jdm
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Ana, S., & Wibowo, D. T. (2025). Nilai Perusahaan dalam Formula Tobin’s Q Ratio. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi Dan Bisnis, 3(1), 126–135. https://doi.org/10.59246/muqaddimah.v3i1.1190
Anastasia, M., & Anizar, S. (2022). Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility pada PT. Tarungin Bina Mitra. Owner : Riset Dan Jurnal Akuntansi, 6(3), 2526–2533. https://doi.org/10.33395/owner.v6i3.986
Azka, M., Pambudi, J. E., & Febrianto, H. G. (2025). Meningkatan Nilai Perusahaan dengan Transparansi: Efektifkah Regulasi OJK? Jurnal Akuntansi STIE Muhammadiyah Palopo, 11(2), 184–205. https://doi.org/10.35906/jurakun.v11i2.2359
Barney, J. B., Harrison, J. S., Freeman, R. E., & Philips, R. A. (2019). The Cambridge Handbook of Stakeholder Theory. https://www.cambridge.org/core/books/cambridge-handbook-of-stakeholder-theory/AE9C1FC666037E9EB22E2D257AB24AFF
Berglund, N. R., Draeger, M., & Sterin, M. (2022). Management’s Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping. AUDITING: A Journal of Practice & Theory, 41(1), 49–74. https://doi.org/10.2308/AJPT-2020-054
Chulim, F. R., Nurullah, A., & Patmawati, P. (2025). The Influence of the Audit Committee Characteristics and Institutional Ownership on Sustainability Report Disclosure. 15(2), 216–227. https://doi.org/10.26714/MKI.15.2.2025
CNBCIndonesia. (2025, October 11). Terkuak! Penyebab KFC PHK 400 Karyawan & Tutup 19 Gerai. https://doi.org/https://www.cnbcindonesia.com/market/20251011150447-17-674970/terkuak-penyebab-kfc-phk-400-karyawan-tutup-19-gerai
Daruhadi, G., & Sopiati, P. (2024). Pengumpulan Data Penelitian. J-CEKI : Jurnal Cendekia Ilmiah, 3(5), 5423–5443. https://doi.org/10.56799/JCEKI.V3I5.5181
Dewi, S. F., & Muslim, A. I. (2022). Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting terhadap Kinerja Keuangan. Jurnal Akuntansi Indonesia, 11(1), 73–84. https://doi.org/10.30659/jai
Erlangga, C. M., Fauzi, A., & Sumiati, A. (2021). Penerapan Green Accounting dan Corporate Social Responsibility terhadap Nilai Perusahaan melalui Profitabilitas. Jurnal.Stie-Aas.Ac.Id, 14(1). https://doi.org/10.15408/akt.v14i1.20749
Fadli, A. A. Y. (2022). Pengaruh Profitabilitas (ROA) dan Leverage (DER) terhadap Nilai Perusahaan (Tobin’s Q) dengan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening. Disclosure: Journal of Accounting and Finance, 2(1), 1. https://doi.org/10.29240/disclosure.v2i1.4530
Fariha, R., Hossain, M. M., & Ghosh, R. (2022). Board Characteristics, Audit Committee Attributes and Firm Performance: Empirical Evidence from Emerging Economy. Asian Journal of Accounting Research, 7(1), 84–96. https://doi.org/10.1108/AJAR-11-2020-0115
Galal, H. M. (2025). The Effect of Audit Committee Characteristics on Firm Value: Evidence from Firms Listed on the Egyptian Stock Market. American Journal of Industrial and Business Management, 15(08), 1125–1154. https://doi.org/10.4236/ajibm.2025.158056
Handayati, P., Sumarsono, H., & Narmaditya, B. S. (2022). Corporate Social Responsibility Disclosure and Indonesian Firm Value: The Moderating Effect of Profitability and Firm’s Size. Journal of Eastern European and Central Asian Research, 9(4), 703–714. https://doi.org/10.15549/jeecar.v9i4.940
Hansel, R., Narsa, N. P. D. R. H., & Sriani Dewi. (2025). Corporate Social Responsibility, Kinerja Lingkungan, dan Nilai Perusahaan. Journal.Feb.Unipa.Ac.IdR Hansel, NPDRH Narsa, D SrianiACE: Accounting Research Journal, 2025•journal.Feb.Unipa.Ac.Id, 5(1), 1–22. https://journal.feb.unipa.ac.id/index.php/ace/article/view/362
Infobanknews. (2026). Kasus Kredit Macet Sritex, Bukan Kerugian Negara Melainkan Sengketa Perdata yang Dipidanakan. https://doi.org/https://infobanknews.com/kasus-kredit-macet-sritex-bukan-kerugian-negara-melainkan-sengketa-perdata-yang-dipidanakan/
Kaligis, S., Kantohe, M. S. S., & Wauran, A. L. (2025). Implementasi Corporate Social Responsibility (CSR) Sebagai Wujud Etika Bisnis. Jambura Accounting Review, 6(1), 321–333. https://doi.org/10.37905/jar.v6i1.170
La Ode, R., & Mulyati, A. (2025). Pengaruh Pengungkapan Corporate Social Responsibility (CSR Disclosure) terhadap Nilai perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Journal of International Multidisciplinary Research. https://doi.org/10.62504/jirm1171
Laksana, N. B., & Handayani, A. (2022). Pengaruh Komisaris Independen, Kepemilikan Manajerial dan Komite Audit terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45 Tahun 2016-2020. Jurnal Riset Akuntansi Politala, 5(2), 111–129. https://doi.org/10.34128/jra.v5i2.136
Maharani, A., & Syafruddin, M. (2024). Pengaruh Elemen Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks Kompas 100 di Indonesia Tahun 2019-2021). https://ejournal3.undip.ac.id/index.php/accounting/article/view/46086
Mentari, N. M. I., & Dewi, K. I. K. (2023). Moderasi CSR Disclosure Terhadap Pengaruh Green Investment Pada Nilai Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 8(1), 60–71. https://doi.org/10.38043/jiab.v8i1.4663
Meutia, I. (2021). Menata Pengungkapan CSR Pada Bank Islam (Pendekatan Teori Kritis). https://www.google.co.id/books/edition/Menata_Pengungkapan_CSR_Pada_Bank_Islam/ExZSEQAAQBAJ?hl=id&gbpv=0
Munisak, W., & Arifin, Z. (2022). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Return Saham dengan Jenis Industri sebagai Variabel Moderasi (Vol. 01, Number 06). https://journal.uii.ac.id/selma/index
Muren, L. A., & Pangaribuan, H. (2023). Pengaruh Reputasi Auditor dan Komite Audit terhadap Nilai Perusahaan Basic Materials yang terdaftar di BEI Periode 2018-2021. In Bongaya Journal of Research in Accounting (Vol. 6, Number 2).
Nguyen, V. H. (2025). Corporate Social Responsibility Disclosure and Firm Value: a Signaling Theory Perspective. Journal of Economics and Development, 27(2), 114–128. https://doi.org/10.1108/JED-02-2024-0067
Nisa, A. K., Fauziah, A., Fitriani, T., & Lestarina, E. K. (2024). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di BEI 2021 - 2023. https://doi.org/https://doi.org/10.1234/ssrj.v1i1.3
Pangaribuan, H. (2025a). Audit Committee: Principles, Practices, and Performance (Globar and Indonesian Context) (1st ed.).
Pangaribuan, H. (2025b). Internal Audit: Foundational Concepts, Detailed Processes, and Strategic Issues. https://www.google.co.id/books/edition/INTERNAL_AUDIT_FOUNDATIONAL_CONCEPTS_DET/qYhUEQAAQBAJ?hl=id&gbpv=0
Pozzoli, M., Pagani, A., & Paolone, F. (2022). The Impact of Audit Committee Characteristics on ESG Performance in the European Union Member States: Empirical Evidence Before and During the COVID-19 Pandemic. Journal of Cleaner Production, 371(6), 133411. https://doi.org/10.1016/j.jclepro.2022.133411
Rissanty, S. S., & Yuyetta, E. N. A. (2024). Peran Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan dengan Risiko Keuangan Perusahaan sebagai Variabel Mediasi (Studi Empiris pada Perusahaan-perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia 2020-2022). Diponegoro Journal of Accounting, 13(4), 1–14. https://ejournal3.undip.ac.id/index.php/accounting/article/view/47952
Sahu, M., Mishra, A., Alahdal, W. M., & Sami, M. (2025). ESG Performance and Audit Committee Expertise: Advancing Sustainable Development Goals in Leading Nations. International Review of Economics & Finance, 103(3), 104445. https://doi.org/10.1016/j.iref.2025.104445
Santoso, B. A., & Junaeni, I. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan. Owner : Riset Dan Jurnal Akuntansi, 6(2), 1597–1609. https://doi.org/10.33395/owner.v6i2.795
Septian, Y., Eliza, A., & Bahtiar, M. Y. (2022). Zakat, Islamic Corporate Social Responsibility dan Kinerja Keuangan Bank Umun Syariah Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 10(1). https://doi.org/10.35836/jakis.v10i1.274
Setiawati, P. N., & Wijaya, A. L. (2022). Pengaruh Kinerja Keuangan dan Komite Audit terhadap Nilai Perusahaan (Studi pada BUMN di Bursa Efek Indonesia) (Vol. 20, Number 2). http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Simanjuntak, J. M., Faizi, F., & Kusuma, A. S. (2025). The Moderating Role of SSB Conflicts of Interest and Audit Committee Independence in Good Corporate Governance and Islamic Bank Performance in Indonesia. Journal of Risk and Financial Management, 18(8). https://doi.org/10.3390/jrfm18080466
Simbolon, F. B., & Waty, L. (2021). Pengaruh Komite Audit terhadap Pengungkapan Pengendalian Internal. Jurnal Ekonomis. https://doi.org/10.58303/jeko.v14i2b.2590
Susianto, T. N., & Wirakusuma, M. G. (2024). Pengaruh Pengungkapan Sustainability Reporting terhadap Nilai perusahaan: Sudi Empiris Implementasi GRI 2021 di BEI.
Tamasiga, P., Onyeaka, H., Bakwena, M., & Ouassou, E. houssin. (2024). Beyond compliance: evaluating the role of environmental, social and governance disclosures in enhancing firm value and performance. SN Business & Economics 2024 4:10, 4(10), 118-. https://doi.org/10.1007/s43546-024-00714-6
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Published
2026-04-03
How to Cite
Silitonga, J., Pangaribuan, H., & Waty, L. (2026). THE IMPACT OF INDEPENDENT AUDIT COMMITTEE AND CSR DISCLOSURE ON FIRM VALUE KOMPAS 100 EVIDENCE (2023-2024): Bahasa Inggris. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 20(2), 105 - 118. https://doi.org/10.26533/eksis.v20i2.1585
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