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Pengaruh Corporate Social Responsibility Disclosure dan Corporate Governance Terhadap Firm Value

By DEVI MULIA K

Abstract

The purpose of this study is to obtain empirical evidence about the influence of Corporate Social Responsibility Disclosure and Corporate Governance on firm value. This research methodology in collecting data used quantitative data with purposive sampling method. The sample is a manufacturing companies listed on the IDX period 2014 to 2017, that resulted 276 companies. Data analysis using multiple linear regression. The results show that Corporate Social Responsibility Disclosure, independent commissioner and board of directors have positive and significant impact on firm value, while the audit committee has no effect on firm value, but Corporate Social Responsibility Disclosure, independent commissioners, board of directors and audit committee together influence firm value. The suggestion that the researcher proposes is the research sample that is used more in all industry sectors, so get a better and more accurate sample, in CSR disclosure which is distinguished between companies that belong to high profile category with low profile and replace the CSR disclosure index with the latest index from GRI

Topics: HC Economic History and Conditions
Year: 2018
OAI identifier: oai:generic.eprints.org:42252/core478

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