scholarly journals The Mediating Role of Corporate Social Responsibility (CSR) Disclosure on Good Corporate Governance (GCG) and Firm Value. A Technical Note

2020 ◽  
Vol 14 (1) ◽  
pp. 88-96
Author(s):  
Saparila Worokinasih ◽  
Muhammad Zaini
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Technical Note ◽  
Mediating Role ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

scholarly journals Corporate Value Is Affected by Good Corporate Governance and Corporate Social Responsibility in State-Owned Business (Bumn) Companies Registered on IDX 2014-2018 Period

2021 ◽  
Vol 6 (4) ◽  
pp. 188-196
Author(s):  
Ignatius Septo Pramesworo ◽  
Tiolina Evi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR disclosure) on firm value. The object of this research is a state-owned company (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection method used in this research is purposive sampling method and the analysis technique used is multiple linear regression which includes classical assumption tests and hypothesis testing. The total sample in the study was 20 companies. The data processing in this study used the Eviews version 10. The results showed that the simultaneous effect of Good Corporate Governance and Corporate Social Responsibility on firm value. In addition, this study proves that partially institutional ownership has an effect on firm value, while CSR disclosure has no effect on firm value.

scholarly journals Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan

2021 ◽  
Vol 4 (1) ◽  
pp. 55-71
Author(s):  
Novi Yanti ◽  
Sarwani Sarwani ◽  
Novika Rosari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Good Governance ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure moderated by Good Corporate Governance on Firm Value. There are 188 manufacturing companies on the Indonesia Stock Exchange (IDX), the population with 22 sample companies in the 2016-2018 period. The sampling technique was the purposive sampling method. Data were analyzed using multiple linear regression and moderated regression analysis on SPSS. This study indicates that the capital structure and good governance affect firm value, and the firm size variable shows a negative effect. Good Corporate Governance can strengthen the influence of firm size, capital structure, and CSR disclosure on firm value, while good governance weakens the effect of profitability on firm value, which is of interest. 

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 21 ◽  
Author(s):  
Leni Yuliyanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective  of  this  research was to discover  the  effects  of  Good Corporate Governance(CGC)  and  Corporate  Social  Responsibility  (CSR)  disclosure  on  firm  value.  This  studyemployed a descriptive-verifying method. The population in this study was the companies listedin  the  IICGP ranking,  selected  through  purposive  sampling  technique.  The  data  collectiontechnique  utilized  documentation  study  with  descriptive  analysis  technique  and  classicalassumption tests;  F test  and t  test.  The results  of  the study demonstrated that  GCG gavesignificant positive effect on firm value, CSR disclosure gave significant positive effect on firmvalue, as well as GCG and CSR disclosure gave significant positive effect on firm value.

scholarly journals ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABELPEMODERASI (STUDI PADA INDEKS SRI-KEHATIYANG LISTED DI BEI)

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Iwan Kusuma Negara
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze the influence of Good Corporate Governance (GCG) moderated by Corporate Social Responsibility (CSR) toward firm value in the period of 2014-2016 by using Moderated Regression Analysis method. The population in this research consists of 25 firms listed in the SRI-KEHATI Index which is an index on the Indonesia Stock Exchange, formed by the biodiversity foundation (Kehati) by prioritizing the principles of sustainability and social responsibility.There are 11 firms selected as research samples obtained by purposive sampling technique.The data used are secondary data in the form of company annual report during the study period, which published through website www.idx.co.id. Hypotheses testing are conducted by t-test and F-test. The results showed that GCG did not have a significant effect on firm value as measured by Tobin's Q. Meanwhile, as an independent variable, CSR disclosure gave an insignificant negative effect on firm value.As a moderating variable, CSR was able to strengthen the relationship between GCG and firm value.This is because  CSR disclosure is one form of implementation of GCG, which means if the CSR disclosure getting better, it also will make the GCG better. Eventually, it will affect the change on firm value. Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) yang dimoderasi oleh Corporate Social Responsibility (CSR) terhadap nilai perusahaan pada periode 2014-2016 dengan menggunakan metode Moderated Regression Analysis. Populasi dalam penelitian ini terdiri dari 25 perusahaan yang terdaftar dalam Indeks SRI-KEHATI yang merupakan indeks di Bursa Efek Indonesia, yang dibentuk oleh yayasan keanekaragaman hayati (Kehati) dengan memprioritaskan prinsip-prinsip keberlanjutan dan tanggung jawab sosial. Ada 11 perusahaan yang dipilih sebagai sampel penelitian yang diperoleh dengan teknik purposive sampling. Data yang digunakan adalah data sekunder dalam bentuk laporan tahunan perusahaan selama masa studi, yang dipublikasikan melalui situs web www.idx.co.id. Pengujian hipotesis dilakukan dengan uji-t dan uji-F. Hasil penelitian menunjukkan bahwa GCG tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan yang diukur dengan Tobin's Q. Sementara itu, sebagai variabel independen, pengungkapan CSR memberikan pengaruh negatif yang tidak signifikan terhadap nilai perusahaan. Sebagai variabel moderasi, CSR mampu memperkuat hubungan antara GCG dan nilai perusahaan. Hal ini karena pengungkapan CSR adalah salah satu bentuk penerapan GCG, yang berarti jika pengungkapan CSR semakin baik, maka juga akan membuat GCG lebih baik. Akhirnya, itu akan mempengaruhi perubahan pada nilai perusahaan. Keywords: Good Corporate Governance, Corporate Social Responsibility, Firm Value, Tobin's Q, Regression Analysis,SRI-KEHATIIndex. Kata Kunci: Tata Kelola Perusahaan yang Baik, Tanggung Jawab Sosial Perusahaan, Nilai Perusahaan, Tobin Q, Analisis Regresi, Indeks SRI-KEHATI.

scholarly journals CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Alit Wahyuningsih ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

Corporate Social Responsibility and Firm Value: The Mediating Role of Investor Recognition

2018 ◽  
Vol 56 (5) ◽  
pp. 1043-1054 ◽  
Author(s):  
Chen-Hsun Lee ◽  
Roger C. Y. Chen ◽  
Shih-Wei Hung ◽  
Cheng-Xing Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Mediating Role ◽  
Corporate Social

scholarly journals Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 152-161
Author(s):  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Positive Influence ◽  
Good Corporate Governance ◽  
Business Regulations ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.

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