Date: 24-05-2018 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PERAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Detail
Author ROY ANTHONIUS
Category Akuntansi Manajemen dan SIA

Abstract

Good Corporate Governance is to increase the business success and accountability of the company to realize shareholder value in the long term while still paying attention to the interests of other stakeholders to boost the company's value. Corporate Social Responsibility is a company's obligation to contribute to the development of a sustainable economy, to obey the rules, to make decisions and to act in accordance with the objectives of social values. CSR as a moderating variable because it has the same relevance and purpose with GCG that is in improving company value. This research is a repetition research with object, year and proxy of GCG in research different from previous research. The researcher wants to prove again whether Good Corporate Governance which is proxied with managerial ownership and institutional ownership influence to company value with Corporate Social Responsibility as moderation variable with object of mining company listed on BEI in 2012-2016. The method of analysis in this research is to use descriptive statistics, simple regression model, and Moderated Regression Analisys (MRA). With the classical assumption test. T test is used to test partially whether independent variable in this research has significant influence to firm value, and whether moderation variable can moderate independent variable to firm value. The results of this study indicate that partially Managerial ownership and institutional ownership have a positive and significant effect on firm value. CSR is able to moderate managerial ownership and institutional ownership of corporate value but negative. This research advises subsequent researchers to identify the mechanisms of Good Corporate Governance with proxies other than managerial ownership and institutional ownership to know how it affects the firm's value.