Ukuran Perusahaan, Good Corporate Governance, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan di Indonesia
-
Enggar Purnama Sari
*
Universitas Muslim Nusantara Al-Washliyah Medan, Medan,
Indonesia
- Rizqy Fadhlina Putri Universitas Muslim Nusantara Al Washliyah Medan, Medan, Indonesia (*) Corresponding Author
Abstract
The study aims to examine the effect of firm size, god corporate governance and disclosure of corporate social responsibility on firm value in banking companies listed on the Indonesia stock exc hange in 2018-2020. Good corporate governance is a proxied by managerial ownership, instititional ownership, audit committee and independent board of commissioners. This research is a quantitative research. Determinatin of the sample obtained by 11 banking companies in the period 2018-2020 so that 33 observation data were obtained. The data used is secondary data and the data analysis technique used is multiplie linear regression by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in the study uses panel data regression using the software Eviews version 10. The results of this study indicate that company size has a negative and significant effect on firm value, good corporate governance has a negative and significant effect on firm value. However, the disclosure of corporate social responsibility has no significant effeet on firm value. Meanwhile, based on the results of the simultaneous test (F Test) it shows that all independent variables have a simultaneous test (together) and significantly effect the dependent variable.
Downloads
References
Agoes, Sukrisno dan Ardana, Cenik. 2014. Etika Bisnis dan Profesi. Jakarta: Salemba Empat.
Antonius, Bungaran. 2017. Kajian Implementasi Corporate Social Responsibility. Jakarta:Yayasan Pustaka Obor.
Arianti, Ayu Putu Ni., dan Putra, Semara Juli Mega Putu I. 2018. “Pengaruh Pofitabilitas Pada Hubungan Corporate Social Responsibility & Good Corporate Governance Terhadap Nilai Perusahaan”. Jurnal Ilmiah Manajemen & Akuntansi. 24. (1). 20-46.
Ayuba, Habibu dkk. 2019. “Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Perusahaan Asuransi di Nigeria”.Jurnal Keuangan Akuntansi dan Manajemen. 10. (1). 57-74.
Bursa Efek Indonesia. (2021) "Laporan Keuangan dan Tahunan" (Online). Tersedia: www. idx.co.id (14 November 2021) 15.00.
Djuitaningsih, Tita dan Martatilova, Dwi Sonya. 2012. “Pengaruh Corporate Social Responsibility Discloure, Kepemilikan Manajemen, dan Kepemilikan Institusional Terhadap Nilai Perusahaan”. Seminar Akuntansi dan Bisnis. Bandung: Universitas Udayana.
Effendi, Muh. Arief I. 2016. The Power of Good Corporate Governance. Jakarta: Salemba Empat.
Ghozali, Imam. 2018. Desain Penelitian Kuantitatif & Kualitatif. Semarang:Yoga Pratama.
Harmono. 2016. Manajemen Keuangan: Berbasis Balanced Scorecard Pendekatan Teori, Kasus dan Riset Bisnis. Jakarta: Bumi Aksara.
Hery. 2017. Kajian Riset Akuntansi. Jakarta:Grasindo.
Nurlaela, Lela.dkk. 2019. Model Corporate Social Responsibility (CSR). Jawa Timur: Myria Publisher.
Paminto, Ardi. dkk. 2016. “Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Kebijakan Dividen Terhadap Profitabilitas dan Nilai Perusahaan Perusahaan Perkebunan Kelapa Sawit Indonesia”. Jurnal Bisnis dan Manajemen Eropa”. 33. (8). 123-134.
Prasetyorini, Fitri Bekhti. 2013. “Pengaruh Ukuran Perusahaan, Leverage, Price Earning Ratio dan Profitabilitas Terhadap Nilai Perusahaan”. Jurnal Ilmu Manajemen. 1. (1). 183-196.
Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Sari, Nanda Diah Putu Ni. Endiana. Made Dewa I. Kumalasari, Diah Putu. 2021. “Pengaruh Profabilitas, Ukuran Perusahaan dan Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019“.
Winwin, Yadiati. dan. Mubarok, Abdullah. 2017. Kualitas Pelaporan Keuangan. Jakarta: Prenada Media Grup.
Ramadhayani, J., fadhlina Putri, R., & Wibowo, M. R. (2020, December). PERAN AUDIT INTERNAL DALAM UPAYA MEWUJUDKAN GOOD CORPORATE GOVERNANCE. In PROSIDING SEMINAR NASIONAL HASIL PENELITIAN (Vol. 3, No. 1, pp. 385-391).
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Ukuran Perusahaan, Good Corporate Governance, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan di Indonesia
Pages: 81-92
Copyright (c) 2022 Enggar Purnama Sari, Rizqy Fadhlina Putri
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
