PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL
MODERASI (Studi Empiris pada perusahaan manufaktur yang terdapat di
BEI tahun 2016-2018)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Hardyanthi, Putri
Subject
Akuntansi Keuangan
Datestamp
2022-01-07 13:12:46
Abstract :
Penelitian ini bertujuan untuk menganalisa Pengaruh Mekanisme Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi (Studi Empiris pada perusahaan manufaktur yang terdapat di BEI tahun 2016-2018) Penelitian ini menggunakan analisis deskriptif dan analisis regresi berganda.Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu teknik sampling denganmenggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Jumlah sampel yang diperoleh sebanyak 15 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menyimpulkan variabel kepemilikan institusional berpengaruh negatif terhadap nilai perusahaan , variabel kepemilikan manajerial berpengaruh positif signifikan terhadap nilai manufaktur, variabel komite audit tidak berpengaruh signifikan terhadap nilai perusahaan manufaktur, variabel komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan manufaktur, dan Corporate Social Responsibility memoderasi pengaruh kepemilikan institusional, kepemilikan manajerial, komite audit, dan komisaris independen terhadap Nilai Perusahaan This study aims to analyze the Effect of the Good Corporate Governance (GCG) Mechanism on Company Value with Corporate Social Responsibility (CSR) as a Moderation Variable (Empirical Studies on manufacturing companies listed on the IDX 2016-2018). This research uses descriptive analysis and multiple regression analysis. The sample was determined by using purposive sampling method, namely the sampling technique using certain considerations and limitations so that the selected sample is relevant to the research objectives. The number of samples obtained were 15 companies listed on the Indonesia Stock Exchange. The results of the study concluded that institutional ownership has a negative effect on companies value, the managerial ownership variable has a significant positive effect on manufacturing value, the audit committee variable does not have a significant effect on the value of manufacturing companies, the independent commissioner variable has no significant effect on the value of manufacturing companies, and Corporate Social Responsibility moderates the effect of institutional ownership, managerial ownership, audit committee, and independent commissioners on companies Value.
Penelitian ini bertujuan untuk menganalisa Pengaruh Mekanisme Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi (Studi Empiris pada perusahaan manufaktur yang terdapat di BEI tahun 2016-2018) Penelitian ini menggunakan analisis deskriptif dan analisis regresi berganda.Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu teknik sampling denganmenggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Jumlah sampel yang diperoleh sebanyak 15 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menyimpulkan variabel kepemilikan institusional berpengaruh negatif terhadap nilai perusahaan , variabel kepemilikan manajerial berpengaruh positif signifikan terhadap nilai manufaktur, variabel komite audit tidak berpengaruh signifikan terhadap nilai perusahaan manufaktur, variabel komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan manufaktur, dan Corporate Social Responsibility memoderasi pengaruh kepemilikan institusional, kepemilikan manajerial, komite audit, dan komisaris independen terhadap Nilai Perusahaan This study aims to analyze the Effect of the Good Corporate Governance (GCG) Mechanism on Company Value with Corporate Social Responsibility (CSR) as a Moderation Variable (Empirical Studies on manufacturing companies listed on the IDX 2016-2018). This research uses descriptive analysis and multiple regression analysis. The sample was determined by using purposive sampling method, namely the sampling technique using certain considerations and limitations so that the selected sample is relevant to the research objectives. The number of samples obtained were 15 companies listed on the Indonesia Stock Exchange. The results of the study concluded that institutional ownership has a negative effect on companies value, the managerial ownership variable has a significant positive effect on manufacturing value, the audit committee variable does not have a significant effect on the value of manufacturing companies, the independent commissioner variable has no significant effect on the value of manufacturing companies, and Corporate Social Responsibility moderates the effect of institutional ownership, managerial ownership, audit committee, and independent commissioners on companies Value.
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