Open AccessPengungkapan Corporate Social Responsibility, Mekanisme Good Corporate Governance dan Nilai Perusahaan
Author(s) -
Gusti Ayu Intan Puspita Dewi,
I Dewa Nyoman Badera
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i11.p08
Subject(s) - accounting , business , corporate governance , stock exchange , audit committee , corporate social responsibility , nonprobability sampling , enterprise value , value (mathematics) , sample (material) , audit , finance , public relations , population , chemistry , demography , chromatography , machine learning , sociology , political science , computer science
This study aims to examine the effect of corporate social responsibility disclosure and good corporate governance mechanisms on firm value. Elements of the good corporate governance mechanism are proxied into audit committees, independent commissioners, institutional ownership, and managerial ownership. The tests were carried out on mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results show that the more companies increase the disclosure of corporate social responsibility, the impact on increasing the value of the company. Maximizing the function of the audit committee, institutional ownership, and managerial ownership can increase firm value. However, maximizing the function of independent commissioners has no effect on increasing firm value.
Keywords : Corporate social responsibility; Good corporate governance; Firm Value.