The Effect of Audit Quality, Audit Committee, and Corporate Social Responsibility on Firm Value with Firm Size as a Moderating Variable

Abstract : This study aims to examine the effect of audit quality, audit committee, and corporate social responsibility (CSR) on firm value, with firm size as a moderating variable. This research employs a quantitative approach using secondary data obtained from the annual financial reports of energy sector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 75 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that audit quality, audit committee, and CSR have a positive and significant effect on firm value. Firm size also has a positive effect and is proven to moderate the relationship between audit quality, audit committee, and CSR on firm value. Additionally, control variables, namely profitability and leverage, are found to have a positive and significant effect on firm value. Simultaneously, all variables in this study significantly influence firm value.