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

The universal gas constant ($R$) is a fundamental physical constant that appears in the ideal gas equation ($PV=nRT$). Its absolute physical value is independent of the temperature, pressure, volume, or quantity of the gas. Its numerical value depends solely on the system of measurement units chosen (e.g., $8.314\text{J}\cdot {\text{mol}}^{-1}\cdot {\text{K}}^{-1}$). Thus, it does not depend on any of the specified parameters.