Pengaruh Tanggung Jawab Sosial Dan Penerapan Tata Kelola Perusahaan Terhadap Nilai Perusahaan ( Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2016 - 2018)

Authors

  • Sapta Margaretha Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • M. Wimbo Wiyono Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Deni Juliasari Institut Teknologi dan Bisnis WIdya Gama Lumajang

Keywords:

Corporate social responsibility, Board of Directors, Independent Commissioners, Audit Committee, and Company Value

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Implementation of Corporate Governance on Corporate Value. The method in this study uses a quantitative approach using secondary data obtained from annual reports or annual reports of banking companies listed on the Indonesia Stock Exchange in the period 2016-2018. Hypothesis testing in this study was carried out by using multiple linear regression analysis techniques. The number of companies based on the criteria in this study was 27 companies using the purposive sampling method. The results showed that CSR variables partially had a positive effect on firm value. Whereas the GCG variable which was proxy by the board of directors, independent commissioners and audit committee did not significantly influence the company's value. The R square value shows that 11.2% of the company's value can be influenced by the variable CSR, the Board of Directors, Independent Commissioners and the Audit Committee while the remaining 88.8% of the company's value is influenced by other variables not included in the study

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Published

2022-06-21

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Section

Articles