scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISM, CORPORATE SOCIAL RESPONSIBILITY, AND OPPORTUNITY SET INVESTMENTS ON CORPORATE VALUE (Empirical Study on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2014-2017)

2020 ◽  
pp. 56-63
Author(s):  
Sely Megawati Wahyudi ◽  
Wieta Chairunesia ◽  
Molina ◽  
Erwin Indriyanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Real Estate ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Governance Mechanism ◽  
Independent Variables ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to analyze the effect of disclosure of Good Corporate Governance, Corporate Social Responsibility and Investment Oppurnity Set on Company Value. The sampling technique used was purposive sampling. The study was conducted on property and real estate companies with a research period of 2014-2017. The estimation of the research model used is multiple regression analysis. The purpose of this study is to determine whether the disclosure of Good Corporate Governance, Corporate Social Responsibility, and Investment Opportunity Set and affect the Company's Value. This research involves 5 (five) variables consisting of 1 (one) dependent variable, 4 (four) independent variables, and the dependent variable in this study is Company Value. The independent variables in this study are Good Corporate Governance, Corporate Social Responsibility, and Investment Oppurtunity Set on Company Value. The results of this study indicate that Good Corporate Governance, Corporate Social Responsibility has a significant effect on Company Value while the Investment Oppurtunity Set has no significant effect on company’s value. KEYWORDS: Corporate Social Responsibility, Good Corporate Governance, Institutional Ownership, Managerial Ownership, Investment Oppurtunity Set, Company Value.

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 ALOKASI DANA CSR SEBAGAI VARIABEL MODERASI ANTARA PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR PERBANKAN

2019 ◽  
Vol 3 (2) ◽  
pp. 205-218
Author(s):  
Basir S
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Technique ◽  
Corporate Value ◽  
Committee Meeting ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social

Corporate value is influenced by many factors, one of which is through Good Corporate Governance. Corporate governance is a system that regulates and controls companies that are expected to provide and increase the value of the company to shareholders. The allocation of Corporate Social Responsibility funds is selected as a moderating variable because Corporate Social Responsibility activities are part of good corporate governance that is expected to strengthen Good Corporate Governance relationship with company value. The population in this study is the banking subsector companies listed on the BEI. Sampling technique using purposive sampling and based on predetermined criteria then the number of 22 samples of companies subsector banking. This research followed by the analysis by using Regression Moderation analysis. The result of the research shows that the implementation of Good Corporate Governance proxied with the Proportion of Independent Commissioners , Audit Committee , Independence Audit Committee , Frequency of Audit Committee Meeting  and Frequency of Meeting of Board of Commissioner  simultaneously have significant effect to company Value with CSR as moderation.

scholarly journals Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 2612-2625
Author(s):  
Yeyet Rohyati ◽  
Suripto Suripto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Management Compensation ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This study aims to obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance, and Management Compensation on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling technique, obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing are carried out by using panel data regression analysis through Eviews-9. The results show that Corporate Social Responsibility has a positive effect on Tax Avoidance, Good Corporate Governance has no effect on Tax Avoidance, and Management Compensation has a negative effect on Tax Avoidance.

scholarly journals The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 97-101
Author(s):  
Volta Diyanto ◽  
Riska Natariasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value.

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 Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

2021 ◽  
Vol 31 (11) ◽  
pp. 2704
Author(s):  
Ni Made Ardi Naraswari ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Sampling Technique ◽  
Book Value ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governance in strengthening the effect of corporate social responsibility disclosure on price to book value. The sample was determined by using nonprobability sampling method with purposive sampling technique. From purposive sampling, 19 samples were obtained from 2016-2019, so that 52 observations were obtained. The analysis technique used is moderated regression analysis (MRA). The results of the analysis show that the disclosure of corporate social responsibility has a negative and insignificant effect on price to book value and good corporate governance strengthens the effect of corporate social responsibility disclosure on price to book value. Keywords : Corporate Social Responsibility Disclosure; Price to Book Value; Good Corporate Governanance.

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL KORPORAT PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Rowland Bismark Fernando Pasaribu ◽  
Dionysia Kowanda
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Earning Management ◽  
Governance Mechanism ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism ◽  
Corporate Social

The objectives of this study are examine the influence of environmental performance, good corporate governance mechanism and earning management on Corporate Social Responsibility Disclosure. Thepopulation used in this study was companies that listed in Indonesian Stock Exchange (IDX) in 2009- 2013. Samples were selected using purposive sampling method and there are 24 manufacture companies were able to fulfil the criteria. The analysis method of this reaserch use multiple linear regression. Data used are secondary data from Bursa Efek Indonesia, Indonesian Capital Market Directory, and menlh.go.id. The result of this reasearch found that environmental performance, public ownership and earning management have insignificant influence to Corporate Social Responsibility Disclosure. board of commissioners, independence of commissioner, and managerial ownership have significantly influence on the disclosure of Corporate Social ResponsibilityKeywords: corporate social responsibility disclosure, environmental performance, good corporate governance mechanism, earning managementTujuan dari penelitian ini adalah menganalisis pengaruh kinerja lingkungan, mekanisme tata kelola perusahaan yang baik dan manajemen laba terhadappengungkapan tanggung jawab sosialPerusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) di 2009-2013.Sampel dipilih dengan menggunakan metode purposivesampling dan ada 24 perusahaan manufaktur yang mampu memenuhi kriteria.Teknik analisis yang digunakan adalah regresi linier  berganda.Data yang digunakan adalah data sekunder dari BursaEfek Indonesia, Direktori Pasar Modal Indonesia, dan menlh.go.id. Hasil penelitian menyatakan bahwa kinerja lingkungan, kepemilikan publik dan manajemen laba memiliki pengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Secara parsial, dewan komisaris, independensi komisaris, dan kepemilikan manajerial berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.Kata kunci: tanggung jawab pengungkapan sosial, kinerja lingkungan, mekanisme good corporate governance, manajemen laba.

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 PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Made Yoga Putra Nugraha ◽  
Hwihanus Hwihanus
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Sustainability Reports ◽  
Corporate Social ◽  
Sustainability Report

ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm

scholarly journals Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan

2021 ◽  
Vol 31 (3) ◽  
pp. 635
Author(s):  
Olive Gracely Dumanauw ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Participant Observation ◽  
Capital Good ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Corporate Social

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.

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