Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan

Tamara, Ivana; Budiasih, I Gusti Ayu Nyoman

doi:10.24843/eja.2020.v30.i05.p12

Cited by 5 publications

(6 citation statements)

References 5 publications

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“…Many parties are pro with the products produced by the company, considering that the sample company is a manufacturing company. this is supported by Tamara & Budiasih (2020); Sutama & Lisa (2018).…”

Section: Discussionmentioning

confidence: 65%

Measuring Firm Values: The Role of Its Determining Factors

Santoso,

Sulistyawati,

Hapsari

2023

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This study aims to analyze the effect of profitability on company value with CSR as the moderation and the effect of profitability and GCG on company value and company size on profitability in Registered Food and Beverage Industry Sub-Sector Companies in the 2014 – 2021 period. The population is all Companies in the Food and Beverage Industry Sub-Sector that are Registered on the IDX for the period 2014 - 2021, while the sample was determined using purposive sampling and obtained 35 companies as the research sample. Structural Equation Modeling (SEM) is used as an analysis tool with the Partial Least Square (PLS) program application, namely smartPLS.3.0. The results of hypothesis testing indicate that firm value can be manifested through optimal management of profitability and GCG. Profitability can be applied through the size of the company. GCG has a significant direct effect on company value, while company size has a significant direct effect on profitability. GCG has a significant direct effect on profitability and a significant direct effect on firm value. CSR is able to function as a pure moderator of the influence of profitability on firm value.

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Section: Discussionmentioning

confidence: 65%

Measuring Firm Values: The Role of Its Determining Factors

Santoso,

Sulistyawati,

Hapsari

2023

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“…Research showing the relationship between good corporate governance and firm value by Inastri and Mimba (2017) states that the implementation of GCG has a positive and significant effect on firm value. But not in line with research by Tamara and Budiasih (2020) stating that good corporate governance has no effect on firm value. In context from the description provided above, the authors decided to conduct another research with the title "The Influence of Local Content Towards the Sales of SMEs' Product Through Media of Market Place".…”

Section: Introductionmentioning

confidence: 79%

The Influence Of Environmental Performance And Good Corporate Governance On Company Value

Lestari

NARINDRA

2022

JTEP

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The value of the company is an indicator of the company in terms of fulfilling its obligations to investors, the value of the company also reflects the sustainability of the company in the future. However, there are many cases of environmental pollution in Indonesia, such as the case of PT. Lapindo Brantas Inc. who made negligence in drilling oil and gas in Sidoarjo had a negative impact on society, the environment and resulted in the decline in the share price of PT. Energi Mega Persada, Tbk. (major shareholder of PT. Lapindo Brantas Inc). In addition, there is also a case of PT. Freeport is currently the concern of various parties related to the change in the status of the contract of work owned by PT. Freeport became a Special Mining Business License (IUPK). This study aims to determine the effect of environmental performance and good corporate governance on firm value on IDX LQ45 index companies for the 2017-2021 period. The sampling technique used is purposive sampling technique so as to obtain 45 sample companies. The data analysis technique used in this study is multiple linear regression. This test shows that environmental performance and good corporate governance have a positive and significant effect on firm value on the Indonesia Stock Exchange.

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“…Jamali et al (2017) in the health subsector, namely non-profit hospitals in Lebanon, found that the best practices of corporate governance were more in line and more aligned with corporate social responsibility so as to increase the firm value. Tamara & Budiasih (2020); Sutama & Lisa (2018) in banking sector companies that follow the CGPI ranking and are listed on the Indonesia Stock Exchange in 2013-2017 the results of their research also show that the disclosure of social responsibility as a moderating variable can strengthen the influence of GCG on firm value. H3: CSR moderates the effect of GCG on firm value.…”

Section: Inroductionmentioning

confidence: 96%

The Role of in Disclosing Firm Value

Santoso,

Widowariti

2023

j. ekonomi manaj.

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This study aims to analyze: (1) the role of CSR in partially moderating the effect of GCG and profitability on firm value. (2) the partial influence of GCG and profitability on firm value. This population is all manufacturing companies on the Indonesia Stock Exchange for the period 2015-2021. The sampling technique in this study used purposive sampling with the criteria of manufacturing companies listed on the IDX for 2015-2021, with the number of shares owned by the company's management totaling more than 1% of all outstanding shares. Thus, 21 companies were obtained. The data was processed by multiple regression analysis using the help of the IBM SPSS Statistic 25. In addition, there is a CSR variable to determine the effect of moderation on the relationship between the independent variable and the dependent variable, using the absolute difference value equation model. To see the type of moderation, two equation models are used, so that the regression model equation becomes:The results showed that GCG and profitability had a positive and significant effect on firm value. The results of testing the moderating variable showed that CSR moderated the effect of GCG and profitability on firm value

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Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan

Cited by 5 publications

References 5 publications

Measuring Firm Values: The Role of Its Determining Factors

Measuring Firm Values: The Role of Its Determining Factors

The Influence Of Environmental Performance And Good Corporate Governance On Company Value

The Role of in Disclosing Firm Value

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