Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan

Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan

The purpose of this study is to obtain empirical evidence regarding GCG as a moderating effect of profitability and CSR on the value of the companies of all companies listed on the Stock Exchange for the period 2013-2016. The results of the study found that profitability and CSR had a positive effec...

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Main Authors: I Putu Indra Wijaya, Ni Gusti Putu Wirawati
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/44965
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spelling doaj-afa4101419634a03a1b7f33ada14f1852020-11-24T21:59:51ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-02-011436146310.24843/EJA.2019.v26.i02.p2244965Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai PerusahaanI Putu Indra Wijaya0Ni Gusti Putu Wirawati1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThe purpose of this study is to obtain empirical evidence regarding GCG as a moderating effect of profitability and CSR on the value of the companies of all companies listed on the Stock Exchange for the period 2013-2016. The results of the study found that profitability and CSR had a positive effect on firm value. GCG is able to strengthen the influence of CSR on corporate value, but GCG is not able to moderate the effect of profitability on company value. The results of this study are expected to be able to provide information for companies regarding the importance of increasing profitability, CSR disclosure and GCG implementation so that later it can increase the value of the company. The results of this study are expected to be able to provide information for interested parties as a basis for making investment decisions. Keywords: Firm value, profitability, CSR, GCGhttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/44965
collection DOAJ
language Indonesian
format Article
sources DOAJ
author I Putu Indra Wijaya
Ni Gusti Putu Wirawati
spellingShingle I Putu Indra Wijaya
Ni Gusti Putu Wirawati
Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
E-Jurnal Akuntansi
author_facet I Putu Indra Wijaya
Ni Gusti Putu Wirawati
author_sort I Putu Indra Wijaya
title Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_short Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_full Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_fullStr Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_full_unstemmed Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_sort good corporate governance sebagai pemoderasi pengaruh profitabilitas dan corporate social responsibility pada nilai perusahaan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-02-01
description The purpose of this study is to obtain empirical evidence regarding GCG as a moderating effect of profitability and CSR on the value of the companies of all companies listed on the Stock Exchange for the period 2013-2016. The results of the study found that profitability and CSR had a positive effect on firm value. GCG is able to strengthen the influence of CSR on corporate value, but GCG is not able to moderate the effect of profitability on company value. The results of this study are expected to be able to provide information for companies regarding the importance of increasing profitability, CSR disclosure and GCG implementation so that later it can increase the value of the company. The results of this study are expected to be able to provide information for interested parties as a basis for making investment decisions. Keywords: Firm value, profitability, CSR, GCG
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/44965
work_keys_str_mv AT iputuindrawijaya goodcorporategovernancesebagaipemoderasipengaruhprofitabilitasdancorporatesocialresponsibilitypadanilaiperusahaan
AT nigustiputuwirawati goodcorporategovernancesebagaipemoderasipengaruhprofitabilitasdancorporatesocialresponsibilitypadanilaiperusahaan
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