Value of universal gas constant, $R$, depends upon:

The universal gas constant ($R$) is a fundamental, invariant physical constant present in the ideal gas equation:
$$PV=nRT$$

Its value is entirely independent of macroscopic parameters like temperature ($T$), volume ($V$), pressure ($P$), or quantity of moles ($n$). The numerical value of $R$ changes exclusively depending on the system of measurement units selected to represent the physical quantities.