PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Tahun 2010-2013)
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
The purpose of this study was to determine the effect of disclosure of corporate social responsibility and good corporate governance on firm value. In this study, the disclosure of CSR calculated using the CSR Index, GCG is proxied by an independent commissioner, managerial ownership, institutional ownership, and the audit committee, the value of the company is proxied by Economic Value Added. Sample taken in this study is as much as 30 manufacturing companies listed in Indonesia Stock Exchange Statistical testing using multiple linear regression analysis, in which the simultaneous effect was tested using the F test and the partial effect was tested using the t test. Research results with a 0.10 significance level to prove that the disclosure of CSR, Good Corporate Governance proxied by managerial ownership, institutional ownership, independent commissioner and audit committee has significant effect on the firm value. Research partially with a 0.10 significance level to prove that CSR disclosure does not affect the firm value and good corporate governance which is proxied by managerial ownership, institutional ownership, and independent commissioner has no effect on the firm value. But found that audit committee have significant effect on firm value
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Keywords
Disclosure of corporate social responsibility, good corporate governance, firm value