PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Abstract:This study aims to
investigate the influence of corporate governance and corporate
socialresponsibility (CSR) on firm value of manufacturing companies listed on
the Stock Exchange.Corporate governance is represented with managerial
ownership, institutional ownership,independent commissary proportion, and the
mamber of audit commitee as the moderatingvariabel. The sample is a
manufacturing company listed on the Indonesia Stock Exchange on 2010-2011. The
sample was selected using purposive sampling method and obtained a sample of
37companies. Data analysis was performed with factor analysis, classical
assumptions, and hypothesistesting with absolute value regression methode. The
results show that corporate socialresponsibility has a significantly influence
on firm value and corporate governance as a moderatingvariable significantly
influence on CSR and corporate value.
Penulis: Rara Saraswati,
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd120445
