PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 24 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini dilakukan untuk menguji kembali hubungan pengungkapan CSR dengan nilai perusahaan. Adanya hasil yang tidak konsisten dari penelitian-penelitian sebelumnya menyebabkan isu ini menjadi topik yang penting untuk diteliti. Penelitian ini berbeda dengan penelitian sebelumnya karena menggunakan corporate governance (CG) sebagai variabel pemoderasi. Corporate governance sebagai variabel pemoderasi dalam penelitian ini diharapkan dapat memperkuat hubungan pengungkapan CSR dengan nilai perusahaan.

NI WAYAN RUSTIARINI 

Universitas Mahasaraswati Denpasar

The corporate responsibility has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance is represented with managerial ownership, institutional ownership, independent commissary proportion, and the member of audit committee as the moderating variable. This research is aimed to investigate the influence corporate social responsibility and corporate governance on firm value, and to study the influence of corporate governance toward corporate social responsibility and firm value in Indonesia Stock Exchange on 2008. Factor analysis and regression analysis are used to analyze the data. The result shows that corporate social responsibility and corporate governance influence on firm value. Corporate governance influenced on the relation between corporate social responsibility disclosure and firm value. Corporate governance variable is a moderating variable on the relation between corporate social responsibility disclosure and firm value. 

Keywords: audit committee, independent commissary, institusional ownership, managerial ownership.