scholarly journals PERAN PENGUNGKAPAN CSR DAN MEKANISME GCG PADA KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 3 (2) ◽  
pp. 98-110
Author(s):  
Lela Nurlaela Wati ◽  
Galang Raindo Syahdam ◽  
Bono Prambudi
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Good Corporate Governance ◽  
Corporate Social

Penelitian ini bertujuan untuk meneliti peran moderasi pengungkapan Corporate Social Responsibility (CSR)  dan mekanisme good corporate governance (GCG) pada pengaruh kinerja keuangan terhadap nilai perusahaan. Penelitian ini menggunakan data dari 87 perusahaan manufaktur yang terdaftar dalam Indonesian Stock Exchange (IDX) selama periode 2010 sampai dengan 2015. Data  panel diolah dengan menggunakan Moderating Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan memiliki pengaruh yang signifikan terhadap nilai perusahaan. Pengungkapan CSR mampu memoderasi hubungan antara kinerja keuangan terhadap nilai perusahaan, namun kepemilikan manajerial sebagai mekanisme GCG tidak mampu memoderasi hubungan antara kinerja terhadap nilai perusahaan. CSR dapat membangun citra positif perusahaan dimata investor maupun masyarakat, karena dengan mengungkapkan informasi sosialnya akan menarik investor dan berdampak pada meningkatnya nilai perusahaan.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 6 (1) ◽  
pp. 59-65
Author(s):  
Noriko Thasya ◽  
Lisah Lisah ◽  
Angeline Angeline ◽  
Natasyah Gozal ◽  
Veronica Veronica
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.

scholarly journals Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan

2020 ◽  
Vol 30 (5) ◽  
pp. 1221
Author(s):  
I Gusti Ayu Agung Tata Intan Tamara ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Banking Sector ◽  
Stock Exchange ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to obtain empirical evidence regarding the Corporate Social Responsibility disclosure as a moderating effect of Good Corporate Governance on firm value. Banking sector companies that participated in the CGPI ranking and listed on the Indonesia Stock Exchange in 2013-2017 are the object of this study. Moderated Regression Analysis (MRA) is a technical analysis of the data in this study. The results show that Good Corporate Governance has no effect on firm value and the Corporate Social Responsibility disclosure as a moderating variable is able to strengthen the effect of Good Corporate Governance on firm value. Keywords: Good Corporate Governance; Corporate Social Responsibility Disclosure;  Firm Value.

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

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi

2019 ◽  
pp. 1299
Author(s):  
Ayu Nikita Vira ◽  
Made Gede Wirakusuma
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Good Corporate Governance ◽  
Corporate Social

Salah satu hal yang dapat mendorong perusahaan mengungkapkan CSR dengan baik adalah Good Corporate Governance yang di terapkan pada perusahaan tersebut. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR pada nilai perusahaan serta pengaruh GCG sebagai pemoderasi didukung dengan inkosistensi hasil penelitian terdahulu. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI tahun 2013-2017 sejumlah 33 perusahaan, CSR dihitung menggunakan CSRDI GRI G4, Tobin’s Q untuk mengukur nilai perusahaan dan proksi GCG diperoleh dengan menentukan skor tertinggi menggunakan metode analisis faktor. Teknik analisis data penelitian ini menggunakan Moderated  Regression Analysis. Simpulan dari hasil penelitian ini adalah pengungkapan CSR berpengaruh negatif pada nilai perusahaan, serta praktik GCG dapat memperkuat pengaruh dari pengungkapan CSR pada Nilai Perusahaan pada perusahaan pertambangan yang terdaftar di BEI pada periode 2013-2017.   Kata Kunci: CSR, nilai perusahaan, GCG

scholarly journals Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Anggi Adinda Setiarini ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Return On Assets ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

2020 ◽  
Vol 1 (2) ◽  
pp. 76-91
Author(s):  
Ni Nyoman Yuningsih ◽  
Ni Luh Gde Novitasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.

PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Rowland Bismark Fernando Pasaribu ◽  
Dionysia Kowanda ◽  
Dian Kurniawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Public Ownership ◽  
Board Size ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to investigate the relationship earnings management and mechanisms of goodcorporate governance (managerial ownership, institutional ownership, public ownership, the auditcommittee, board size, and proportion of independent board) on the disclosure of corporate socialresponsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis techniqueused is multiple linear regression. From the empirical result, the study found that in partialmanagerial ownership, board size, and proportion of independent board significant influence, whilevariable earnings management, public ownership, and the audit committee did not significantly affectthe disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance

scholarly journals Governance in Indonesia Banking Industries as an Effort to Improve their National Competitiveness

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Erida Herlina
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Banking System ◽  
Public Confidence ◽  
Good Corporate Governance ◽  
Corporate Social

The bank’s transparency of their financial performance has been demanded by the public so that the banks have to demonstrate their products and activities. The banks’ health level assessment, currently being enacted by Bank Indonesia is a risk approach that includes Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC). The more Good Corporate Governance (GCG) assessment is geared today for the banks to strengthen their competitive position and increase investor confidence. This study is directed to test the accounting conservatism towards GCG as well as the consequence of GCG on the financial performance, Corporate Social Responsibility (CSR) and information asymmetry. This study used financial data published on the Indonesia Stock Exchange in 2008-2015 and 152 samples were taken from 19 banks data and tested using simple regression. The results show that Good Corporate Governance has an impact on financial performance, Corporate Social Responsibility, and information asymmetry. The better governance carried out by the banking system will have an impact on their competitiveness in an effort to increase public confidence to invest their funds.

scholarly journals PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN

2021 ◽  
Vol 15 (1) ◽  
pp. 42-70
Author(s):  
Farah Latifah Nurfauziah ◽  
Citra Kharisma Utami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.

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