Good corporate governance, pengungkapan corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan

Abstract

This study aims to determine and prove that the influence of good corporate governance, disclosure of corporate social responsibility, and firm size has implications for the company's values. The sample in this study amounted to 100 from the observation data of the population of 25 companies in the consumer goods manufacturing industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sampling technique uses the purposive sampling method. Data analysis techniques use analysis using SPSS version 23. The results of this study show that good corporate governance proxied through the audit committee and for disclosure of corporate social responsibility is positive and not significant to the company's value. At the same time, the firm size has a positive and significant on the value of the company.

The Influence of Tax Planning, Leverage, Profitability, and Firm Size on Firm Value (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2019-2021 Period)

“…The following research results are in line with the research of (Rofila and Subardjo, 2018), (Febrianty and Mertha, 2021), and (Aji and Atun, 2019). Meanwhile, the results of the research are not in line with the results carried out by (Puteri and Laily, 2018), (Thoha and Hairunnisa, 2022) and (Putri and Mardenia, 2019) stating that profitability has no effect on firm value.…”

“…According to (Puteri and Laily, 2018) explains that profitability is the company's ability to make a profit. The goal of investors to invest part of their funds in a company is to get a return on investment (return).…”

“…If the company's ability to get greater profits so that the greater the return desired by investors, then the firm value will improve. According to (Puteri and Laily, 2018) explain that profitability is an illustration of a company's ability to earn profits with existing resources, for example the company carries out sales activities, cash, capital, total employees, total branches and others. The aim is to understand the level of the company's ability to get a profit in a certain period in order to find out a measure of the level of management efficiency in carrying out the company's operations.…”