| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Pratiwi, Astari |
|
| dc.creator |
Rosdiana, Yuni |
|
| dc.creator |
Lestari, Rini |
|
| dc.date |
2020-01-26 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20580 |
|
| dc.identifier |
10.29313/.v0i0.20580 |
|
| dc.description |
Abstract.The phenomenon that occurs lately where companies still have poor governance management and there are still many companies that have not revealed corporate social responsibility to the public. The purpose of this study was to determine the effect of the implementation of good corporate governance on corporate value, the effect of corporate social responsibility disclosure on company value, and the effect of implementing good corporate governance and corporate social responsibility disclosure on corporate value. The method used is the verification method with a quantitative approach. The statistical technique used to test hypotheses is path analysis. The population in this study are companies in the goods and consumption industry sector which are listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2018. Sampling is done using a purposive sampling method, so that 19 companies will be used as research samples. The results of hypothesis testing indicate that the application of good corporate governance does not affect the value of the company while disclosure of corporate social responsibility affects the corporate value, and the simultaneous influence between good corporate governance and disclosure of corporate social responsibility on corporate value.Keywords : corporate social responsibility, good corporate governance, value of the company Abstrak. Fenomena yang terjadi belakangan ini dimana perusahaan masih memiliki pengelolaan tata kelola yang buruk dan masih banyak perusahaan yang belum mengungkapkan corporate social responsibility terhadap publik. Tujuan penelitian ini untuk mengetahui pengaruh penerapan good corporate governance terhadap nilai perusahaan, pengaruh pengungkapan corporate social responsibility terhadap nilai perusahaan, serta pengaruh penerapan good corporate governance dan pengungkapan corporate social responsibility terhadap nilai perusahaan. Metode yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif. Teknik statistik yang digunakan untuk menguji hipotesis adalah analis jalur. Populasi dalam penelitian ini adalah perusahaan sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 - 2018. Penarikan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh 19 perusahaan yang akan digunakan sebagai sampel penelitian. Hasil pengujian hipotesis menunjukkan bahwa penerapan good corporate governance tidak berpengaruh terhadap nilai perusahaan sedangkan pengungkapan corporate social responsibility berpengaruh terhadap nilai perusahaan, serta adanya pengaruh secara simultan antara penerapan good corporate governance dan pengungkapan corporate social responsibility terhadap nilai perusahaan.Kata kunci: corporate social responsibility, good corporate governance, nilai perusahaan |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20580/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 394-398 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 394-398 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
corporate social responsibility, good corporate governance, nilai perusahaan |
|
| dc.title |
Pengaruh Penerapan Good Corporate Governance (GCG) dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kualitatif |
|