The Mediating Role of Corporate Social Responsibility (CSR) Disclosure on Good Corporate Governance (GCG) and Firm Value. A Technical Note

Worokinasih, Saparila; Zaini, Muhammad Lutfi Zuhdi bin Mohamad

doi:10.14453/aabfj.v14i1.9

Cited by 56 publications

(55 citation statements)

References 1 publication

(1 reference statement)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Beberapa penelitian di beberapa negara menunjukkan bahwa corporate governance berpengaruh positif dan signifikan terhadap Nilai Perusaan (Budiharjo, 2020;Worokinasih & Zaini, 2020;Nisasmara & Musdholifah, 2016;Balachandran & Faff, 2015;Mukhtaruddin et al, 2014;Siahaan, 2013;Ammann et al, 2011;Carter et al, 2003;Erhard et al, 2003). Sedangkan penelitian Abbasi et.…”

Section: Issn (Print): 2598-7763 Issn (Online): 2598-7771unclassified

Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan

Bakhtiar

Nurlaela²,

Kartika³

2021

AFRE

View full text Add to dashboard Cite

Competition between companies is getting tougher and more competitive because the cor-porate world is growing rapidly. Every company wants high company value, a company with high company value can increase shareholder prosperity. If the shareholders feel pros-perous, then the shareholders may be able to add value to their investment in the company. Good corporate governance (GCG) is one of the many factors that can affect corporate value. The purpose of this study was to examine the effect managerial ownership, institu-tional ownership, independent commissioners, and audit committees on firm value. The population used as the object of this research is the banking sub-sector listed on the Indone-sia Stock Exchange (IDX) in 2014-2018. The population of this study is 43 companies, this study was obtained by purposive sampling technique which then produced a sample of 25 companies the financial sector banking sub sector to be studied. The analysis technique used is multiple linear regression analysis. Based on data analysis and discussion it can be concluded that Managerial Ownership and Independent Commissioners do not affect the company's value. While the Institutional Ownership and Audit Committee affect the value of the company.DOI: https://doi.org/10.26905/afr.v3i2.3927

show abstract

Section: Issn (Print): 2598-7763 Issn (Online): 2598-7771unclassified

Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan

Bakhtiar

Nurlaela²,

Kartika³

2021

AFRE

View full text Add to dashboard Cite

show abstract

“…They concluded that the more accurate or timely reported earnings reflect shocks in the present value of expected future dividends, the higher the earnings quality. Therefore, earnings quality is defined by researchers using certain earnings qualities such as persistence or sustainability, predictive ability, smoothness, conservatism, value-relevance, timeliness, earnings management or earnings manipulation, and accrual quality (Hassan et al, 2020;Uemura, 2020;Lestari & Hanifah, 2020;Worokinasih & Zaini 2020). Many scholars and researchers agree, however, that earnings that are truly deemed of high unprecedented quality are those with a high level of persistence, predictability, reduced volatility, timing, lower level of earnings management, and higher accrual quality (Khairul & Wan 2014).…”

Section: The Concept Of Earning Qualitymentioning

confidence: 99%

“…Companies should also form a Board of Directors with the appropriate size, financial and accounting expertise, and female board members. Worokinasih and Zaini (2020) investigated the mediating effect of corporate social responsibility disclosure on good corporate governance and firm value using a sample of 13 mining companies listed on the Indonesia Stock Exchange. By using the Partial Least Square (PLS) technique, the result showed that good corporate governance has a significant and positive effect on corporate value and corporate social responsibility does not significantly mediate the relationship between good corporate governance and firm value.…”

Section: Review Of Related Empirical Literaturementioning

confidence: 99%

Board Attributes and Value of Listed Insurance Companies in Nigeria: The Mediating effect of Earnings Quality

Mohammed

Kurawa

2021

IJMSBA

View full text Add to dashboard Cite

Effective administration of a firm depends largely on the quality and commitment of the board of directors, who are expected to control the activities of the firm based on ethical and professional standards to ensure that corporate affairs are in line with corporate objectives. This study examines the mediating effect of earnings quality on the relationship between corporate board attributes and the value of listed insurance companies in Nigeria. The study utilized secondary sources of data collected from annual reports of the sampled companies for the periods 2009 to 2018. The population of the study comprises of all twenty seven (27) insurance companies listed on the Nigerian stock exchange, out of which fifteen (15) were selected as study sample. Data generated were examined by means of descriptive statistics to provide summary statistics for the variables and subsequently, correlation analysis was carried out using Pearson correlation technique for the correlation between the dependent, independent variables and the mediating variable. Path analysis using Structural Equation Modeling was used; also Monte Carlo’s test was employed to determine the significant of the indirect effect. It was found that board size, board meetings and women directorship significantly affect firm value. It also reveals that board size and board independence significantly affects earnings quality of listed insurance companies in Nigeria. Furthermore, the study finds that earnings quality does not significantly mediates the relationship between board size, board independence, women director, board meeting and firm value. However, it is mediating partially. This indicates that board attributes through the quality of the reported earnings a higher firm value will be achieved. Hence the study concludes that the direct association between boards attributes mechanisms and firm value is more crucial than their indirect association mediated by the earnings quality. Thus, the study recommends that investors should pay more attention to companies with high number of directors, as provided in the NAICOM code of corporate governance. Also, in order to have proper checking by independent directors, NAICOM should also ensure a strict adherence to the provision of the code to improve the quality of earnings and enhance the value of the listed insurance companies in Nigeria.

show abstract

“…Oleh karena itu perusahaan belum dapat memberikan manfaat secara maksimal terhadap para stakeholder. Hasil penelitian ini mendukung penelitian (Worokinasih & Zaini, 2020) dan (Putri et al, 2016).…”

Section: Tabel 4 Hasil Analisis Regresi Moderasi (Mra)unclassified

Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

Naraswari

Ratnadi

2021

E-Jurnal Akuntansi

View full text Add to dashboard Cite

Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governance in strengthening the effect of corporate social responsibility disclosure on price to book value. The sample was determined by using nonprobability sampling method with purposive sampling technique. From purposive sampling, 19 samples were obtained from 2016-2019, so that 52 observations were obtained. The analysis technique used is moderated regression analysis (MRA). The results of the analysis show that the disclosure of corporate social responsibility has a negative and insignificant effect on price to book value and good corporate governance strengthens the effect of corporate social responsibility disclosure on price to book value. Keywords : Corporate Social Responsibility Disclosure; Price to Book Value; Good Corporate Governanance.

show abstract

The Mediating Role of Corporate Social Responsibility (CSR) Disclosure on Good Corporate Governance (GCG) and Firm Value. A Technical Note

Cited by 56 publications

References 1 publication

Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan

Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan

Board Attributes and Value of Listed Insurance Companies in Nigeria: The Mediating effect of Earnings Quality

Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance

Contact Info

Product

Resources

About