Pengaruh Penerapan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Implementasi CSR Sebagai Variabel Pemoderasi

Munir, Misbahul and Suryandari, Eka Sevia and Mahmudah, Anik (2014) Pengaruh Penerapan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Implementasi CSR Sebagai Variabel Pemoderasi. Iqtishoduna: Jurnal Ekonomi dan Bisnis Islam, 10 (1). pp. 1-7. ISSN 1829-524X

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Abstract

Corporate Governance is a system that regulates and controls the company that is expected to provide and enhance the company’s value to its shareholders. This study aims to determine the effect of the implementation of good corporate governance (GCG) to the value of state-owned banks companies listings in Indonesia stock exchange (IDX) with the implementation of corporate social responsibility (CSR) as a moderating variable. This research is a quantitative, analytical models using classical assumption test consists of a test heterokedastisitas, non-autocorrelation test and normality test, followed by analysis using regression analysis moderation. The results showed that, application of good corporate governance is proxied by Managerial Ownership (X1), Proportion of Independent Commissioner (X2), Audit Committee (X3), Independence of the Audit Committee (X4), Frequency of Audit Committee Meetings (X5) and the frequency of Board Meeting (X5) simultaneously significant effect on firm value (Tobin’s Q). With the results of R Square of 61.1% means that the variable Tobin’s Q (Y) in the six variables explained by the moderating variable of Corporate Social Responsibility (Z). While the remaining 38.9% is explained by other variables or independent variables outside the regression equation.

Item Type: Journal Article
Keywords: good corporate governance; corporate sosial responsibility; variabel pemoderasi;
Subjects: 14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions: Faculty of Economics > Department of Management
Depositing User: Misbahul Munir
Date Deposited: 01 Nov 2017 01:47

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