Analisis Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variable Pemoderasi

Wardana, Syadzli (2018) Analisis Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variable Pemoderasi. Sarjana thesis, Universitas Brawijaya.

Abstract

Indonesia telah memasuki fase baru dalam perkembangan perekonomian, yang mengharuskan setiap pelaku ekonomi menyadari akan pentingnya menjaga komitmen terhadap perkembangan kebutuhan informasi dalam menentukan kebutuhan investasi. Kebutuhan informasi tidak lagi hanya sebatas melihat kondisis ekonomi melainkan juga kebutuhan akan informasi lingkungan dan sosial sebagai kebutuhan yang dinilai menjadi faktor penting dalam pengaruhnya terhadap nilai perusahaan di Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance yang diproksikan dengan Kepemilikan Institusional dan Proporsi Dewan Komisaris Independen terhadap nilai perusahaan, dimana nilai perusahaan diukur menggunakan Tobins’Q dan apakah Corporate Social Resposibility dapat memoderasi pengaruh Good Corporate Governance terhadap nilai perusahaan. Analisis dilakukan menggunakan Regresi Linear Berganda dan Moderated Regression Analysis. Hasil penelitian ini menemukan bahwa variabel Good Corporate Governance memiliki pengaruh positif terhadap nilai perusahaan dan juga Pengungkapan Corporate Social Responsibility mampu memoderasi pengaruh Good Corporate Governance pada nilai perusahaan.

English Abstract

Indonesia has entered a new phase in economic development, It requires every economic actor to realize the importance of maintaining a commitment of development informations for deciding investment necessity. The necessity of information is not only seeing the condition of the economy but also the necessity of environmental and social informations as an important factor that influence a value of a company in Indonesia. This study aims to determine the effect of Good Corporate Governance that proxied by Institutional Ownership and the Proportion of Independent Board of Commissioners to the corporate value, while corporate value is measured using Tobins'Q, and whether Corporate Social Responsibility can moderate the influence of Good Corporate Governance to the corporate value. The analysis was performed using Multiple Linear Regression and Moderated Regression Analysis. The results of this study found that the Good Corporate Governance has a positive influence on corporate value and the disclosure of Corporate Social Responsibility is able to moderate the influence of Good Corporate Governance on corporate value

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2018/722/051900732
Uncontrolled Keywords: Corporate Social Responsibility, Good Corporate Governance, Tobins’Q, Corporate Social Responsibility, Good Corporate Governance, Tobins’Q
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 28 Mar 2019 02:53
Last Modified: 20 Oct 2021 09:00
URI: http://repository.ub.ac.id/id/eprint/163463
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