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 Peran good corporate governance, profitabilitas, size dan likuiditas dalam mengungkap corporate social responsibility

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Dian Yuni Damayanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Corporate Social Responsibility (CSR) is one of several corporate responsibilities for stakeholders. The Company will disclose its social responsibility practices so that the contributions they had can be recognized by the stakeholders. This study aims to determine the effect of Good Corporate Governance (GCG), profitability, size, and liquidity to CSR disclosure. GCG is measured using independent commissioners, managerial ownership, and institutional ownership. This study uses a manufacturing company in Indonesia as the sample in the period 2012-2015. The sampling technique used is purposive sampling method. The analysis technique used is multiple regression analysis. The results showed that independent commissioners, managerial and liquidity ownership had no effect on CSR disclosure, while institutional ownership, profitability and firm size had a significant positive effect on CSR disclosure.

scholarly journals Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables

2018 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Ery Yanto, S.E., Ak., M.Ak.
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Moderating Variables ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.

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 Effect of corporate social responsibility, good corporate governance and ownership structure on financial performance and firm value: A Study in Jakarta Islamic Index

2017 ◽  
Author(s):  
Amiruddin Jallo ◽  
Abdul Rahman Mus ◽  
Mursalim ◽  
Suryanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

This study explores several of the problems that are the objectives of this study: (1) Effect ofcorporate social responsibility, good corporate governance and ownership structure of financial performance.(2) Effect of corporate social responsibility, good corporate governance, ownership structure and financialperformance of the value of the company. (3) Effect of corporate social responsibility, good corporategovernance and ownership structure on corporate value through financial performance. The researchpopulation this is a 30 companies listed on Jakarta Islamic Index (JII) period in 2013 to 2015. There are 28companies as a research sample. Sampling technique used is purposive sampling. The analysis technique usedis partial least squares (PLS) with the help of SmartPLS version 3.0 analysis program. The results show that:(1) corporate social responsibility, good corporate governance and ownership structure has a positive andsignificant effect on financial performance. (2) Corporate social responsibility and ownership structure has apositive and insignificant effect on firm value. (3) Good corporate governance has a positive and significanteffect on firm value. (4) Corporate social responsibility and ownership structure have a positive andinsignificant effect on firm value as a mediated financial performance. (5) Good corporate governance has apositive and significant effect on firm value as a mediated financial performance.

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 Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuliusman Yuliusman ◽  
Indra Lila Kusuma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and 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 Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati

2018 ◽  
Vol 27 (2) ◽  
pp. 286-304
Author(s):  
Syahrul Effendi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.

scholarly journals DETERMINAN FIRM VALUE : FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 16 (2) ◽  
pp. 179
Author(s):  
Barbara Gunawan ◽  
Jihan Mawarni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Tool ◽  
Good Corporate Governance ◽  
Corporate Social

<p><em>This study aims to test the influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value with Financial Performance as a Moderating Variable. The object of this research is a manufacturing company of consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019 which amounts to 26 companies. This research uses sampling technique that is using purposive sampling method. The analysis tool used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS 21 software. The results of this study showed that Corporate Social Responsibility has no effect on firm value, Corporate Governance which is proxed with institutional ownership negatively affects the firm value, Corporate Governance which is proxied with managerial ownership has a positive effect on the firm value, Corporate Governance which is proxy with the remuneration committee has no effect on the firm value, Financial Performance which is proxies by ROA is not able to strengthen the influence of Corporate social responsibility on firm value.</em></p>

Sign in / Sign up

Export Citation Format

Share Document