Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi

Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi

One thing that can encourage companies to disclose CSR well is GCGwhich applied to the company.The purpose of this study was to determine the effect of CSR disclosure on company value and the role of GCG as moderation which supported by the inconsistency results of previous studies. Sample in this s...

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Main Authors: Ayu Nikita Vira, Made Gede Wirakusuma
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-02-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36319
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spelling doaj-8e28802c36dd44a39bc4ea64f4b755e62020-11-25T01:15:06ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-02-011299132610.24843/EJA.2019.v26.i02.p1736319Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai PemoderasiAyu Nikita Vira0Made Gede Wirakusuma1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaOne thing that can encourage companies to disclose CSR well is GCGwhich applied to the company.The purpose of this study was to determine the effect of CSR disclosure on company value and the role of GCG as moderation which supported by the inconsistency results of previous studies. Sample in this study were mining companies listed on the Indonesia Stock Exchange in 2013-2017 with a total of 33 companies. CSR was calculated using GRI G4 CSRDI, Tobin’s Q to measure company value and the GCG proxy was obtained by determining the highest score using the factor analysis method. Data analysis technique of this study uses Moderated Regression Analysis. Conclusions from the results of this study are that CSR disclosure has a negative effect on firm value, and GCG practices can strengthen the effect of CSR disclosure on Corporate Values ??in mining companies listed on the Stock Exchangeperiod 2013-2017. Keywords: CSR, company value, GCGhttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/36319
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ayu Nikita Vira
Made Gede Wirakusuma
spellingShingle Ayu Nikita Vira
Made Gede Wirakusuma
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi
E-Jurnal Akuntansi
author_facet Ayu Nikita Vira
Made Gede Wirakusuma
author_sort Ayu Nikita Vira
title Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi
title_short Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi
title_full Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi
title_fullStr Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi
title_full_unstemmed Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi
title_sort pengaruh pengungkapan corporate social responsibility pada nilai perusahaan dengan good corporate governance sebagai pemoderasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-02-01
description One thing that can encourage companies to disclose CSR well is GCGwhich applied to the company.The purpose of this study was to determine the effect of CSR disclosure on company value and the role of GCG as moderation which supported by the inconsistency results of previous studies. Sample in this study were mining companies listed on the Indonesia Stock Exchange in 2013-2017 with a total of 33 companies. CSR was calculated using GRI G4 CSRDI, Tobin’s Q to measure company value and the GCG proxy was obtained by determining the highest score using the factor analysis method. Data analysis technique of this study uses Moderated Regression Analysis. Conclusions from the results of this study are that CSR disclosure has a negative effect on firm value, and GCG practices can strengthen the effect of CSR disclosure on Corporate Values ??in mining companies listed on the Stock Exchangeperiod 2013-2017. Keywords: CSR, company value, GCG
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36319
work_keys_str_mv AT ayunikitavira pengaruhpengungkapancorporatesocialresponsibilitypadanilaiperusahaandengangoodcorporategovernancesebagaipemoderasi
AT madegedewirakusuma pengaruhpengungkapancorporatesocialresponsibilitypadanilaiperusahaandengangoodcorporategovernancesebagaipemoderasi
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