scholarly journals THE EFFECT OF FINACIAL PERFORMNACE TO CORPORATE VALUJE WITH THE DISCLOSURE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABLE

2017 ◽  
Vol 13 (2) ◽  
pp. 113
Author(s):  
Guido S ◽  
Hexana Sri Lastanti ◽  
Murtanto Murtanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social

<p>This research is done to know effects of financial performance toward corporate value by using the disclosure of Good Corporate Governance and Corporate Social Responsibility as a moderating variable. ROA, ROE, and Leverage as an indicator of financial performance is known as the independent variable. Company value measured by Tobin’s is known as the dependent variable. Good Corporate Governance(GCG) and Corporate Social Responsibility (CSR) is moderating variable.</p><p>The companies that are in this research are manufacturing companies which are listed in the Indonesia Stock Exchange (IDX) starting from 2004 until 2007, published financial statements ending 31 December, and had complete data of Good Corporate Governance and Corporate Social Responsibility. The data is then processed by using statistical appliance that are called regression with interaction.</p><p>According to the research, the financial performance (ROA and leverage) has an effect on corporate value. Disclosure of Corporate Social Responsibility(CSR) does not affect to financial performance (ROA and Leverage) toward the value of the company. Disclosure of Good Corporate Governance (GCG) affects the financial performance of relationship (ROA and Leverage) toward the value of the company.</p>

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Made Yoga Putra Nugraha ◽  
Hwihanus Hwihanus
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Sustainability Reports ◽  
Corporate Social ◽  
Sustainability Report

ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

2020 ◽  
Vol 1 (2) ◽  
pp. 76-91
Author(s):  
Ni Nyoman Yuningsih ◽  
Ni Luh Gde Novitasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.

scholarly journals Governance in Indonesia Banking Industries as an Effort to Improve their National Competitiveness

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Erida Herlina
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Banking System ◽  
Public Confidence ◽  
Good Corporate Governance ◽  
Corporate Social

The bank’s transparency of their financial performance has been demanded by the public so that the banks have to demonstrate their products and activities. The banks’ health level assessment, currently being enacted by Bank Indonesia is a risk approach that includes Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC). The more Good Corporate Governance (GCG) assessment is geared today for the banks to strengthen their competitive position and increase investor confidence. This study is directed to test the accounting conservatism towards GCG as well as the consequence of GCG on the financial performance, Corporate Social Responsibility (CSR) and information asymmetry. This study used financial data published on the Indonesia Stock Exchange in 2008-2015 and 152 samples were taken from 19 banks data and tested using simple regression. The results show that Good Corporate Governance has an impact on financial performance, Corporate Social Responsibility, and information asymmetry. The better governance carried out by the banking system will have an impact on their competitiveness in an effort to increase public confidence to invest their funds.

scholarly journals The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 97-101
Author(s):  
Volta Diyanto ◽  
Riska Natariasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Vina Yunistiyani ◽  
Afrizal Tahar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Corporate Social

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee 

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

scholarly journals Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuliusman Yuliusman ◽  
Indra Lila Kusuma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value.

scholarly journals GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND SUSTAINABILITY REPORT TO FIRM VALUE

2021 ◽  
Vol 2 (1) ◽  
pp. 17-21
Author(s):  
Yuria Mendra ◽  
Putu Wenny SAITRI ◽  
Ni Putu Sri MARIYATNI
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Sustainability Report ◽  
Observation Period

Firm value is the company's performance which is reflected by the stock price which is formed by the demand and supply of the capital market which reflects the public's assessment of the company's performance. Several factors that can affect firm value include good corporate governance, corporate social responsibility, and sustainability reports. This study aims to analyze the influence of Good Corporate Governance, Corporate Social Responsibility, and Sustainability Report on Firm Value on the Indonesia Stock Exchange. The research population is manufacturing companies listed on the Indonesia Stock Exchange. The sample in the study of 46 companies was determined based on the purposive sampling method. The results showed that good corporate governance, corporate social responsibility had no effect on firm value while the sustainability report had no effect on firm value. The limitations and suggestions in this study are that this study uses a manufacturing company with an observation period of three years. Further researchers are expected to increase the observation period and increase the number of samples to expand the research results. For further research it is expected to develop and multiply the variations of the independent variables used such as environmental performance, company size

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 12 (1) ◽  
pp. 160
Author(s):  
Siska Widia Utami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.

Sign in / Sign up

Export Citation Format

Share Document