Date: 01-10-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Detail
Author Della Putfi Yolanda
Category Akuntansi Manajemen dan SIA

Abstract

The purpose of this study was to determine the effect of good corporate governance and corporate social responsibility on the value of manufacturing companies listed on the Indonesia Stock Exchange. Firm value is market value because the value of the company provides maximum welfare for its shareholders if the company's stock price is in an increased position. Company value can be influenced by corporate governance and corporate social responsibility. Corporate governance is a structure, process and system to produce good operational conditions for a company that relates to the rights and obligations in controlling the company. While Corporate Social Responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and the environment that is beneficial, both for the company itself, the local community, and society in general. The population of this study is a manufacturing company listed on the Stock Exchange where the total population is 30 companies involved in the research. The analysis technique used is multiple linear regression analysis. From the results of multiple linear regression analysis, the following conclusions can be drawn: 1) The independent board of directors has a partial effect on the value of the company, indicated by the value of t count (3,543)> t table (1,986). 2) Institutional ownership has a partial effect on the value of the company, indicated by the value of t count (2,658)> t table (1,986). 3) Managerial ownership has a partial effect on the value of the company, indicated by the value of t count (2.040)> t table (1.986). 4) The audit committee has a partial effect on the value of the company, indicated by the value of t count (8.238)> t table (1.986). 5) Corporate Social Responsibility has a partial effect on company value, indicated by the value of t count (2,485)> t table (1,986). 6) Independent Board of Commissioners (X1) Institutional Ownership (X2), Managerial Ownership (X3), Audit Committee (X4), and Corporate Social Responsibility (X5) simultaneously have a significant effect on company value, indicated by F count (36,751)> from F table (2.69) and sig value 0.000 <0.05.