Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan

Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure modera...

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Main Authors: Novi Yanti, Sarwani Sarwani, Novika Rosari
Format: Article
Language:Indonesian
Published: Universitas Winaya Mukti 2021-06-01
Series:Organum
Subjects:
Online Access:http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/129
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author Novi Yanti
Sarwani Sarwani
Novika Rosari
author_facet Novi Yanti
Sarwani Sarwani
Novika Rosari
author_sort Novi Yanti
collection DOAJ
description Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure moderated by Good Corporate Governance on Firm Value. There are 188 manufacturing companies on the Indonesia Stock Exchange (IDX), the population with 22 sample companies in the 2016-2018 period. The sampling technique was the purposive sampling method. Data were analyzed using multiple linear regression and moderated regression analysis on SPSS. This study indicates that the capital structure and good governance affect firm value, and the firm size variable shows a negative effect. Good Corporate Governance can strengthen the influence of firm size, capital structure, and CSR disclosure on firm value, while good governance weakens the effect of profitability on firm value, which is of interest.
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spelling doaj.art-d7e1d3ded9c54a6ba2c04ab075d3c5062022-12-21T22:04:36ZindUniversitas Winaya MuktiOrganum2620-81562620-81642021-06-0141557110.35138/organum.v4i1.12938Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai PerusahaanNovi Yanti0Sarwani Sarwani1Novika Rosari2Universitas Lambung MangkuratUniversitas Lambung MangkuratUniversitas Lambung MangkuratCompany value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure moderated by Good Corporate Governance on Firm Value. There are 188 manufacturing companies on the Indonesia Stock Exchange (IDX), the population with 22 sample companies in the 2016-2018 period. The sampling technique was the purposive sampling method. Data were analyzed using multiple linear regression and moderated regression analysis on SPSS. This study indicates that the capital structure and good governance affect firm value, and the firm size variable shows a negative effect. Good Corporate Governance can strengthen the influence of firm size, capital structure, and CSR disclosure on firm value, while good governance weakens the effect of profitability on firm value, which is of interest.http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/129company characteristicscsr disclosuregood corporate governancethe value of the company
spellingShingle Novi Yanti
Sarwani Sarwani
Novika Rosari
Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan
Organum
company characteristics
csr disclosure
good corporate governance
the value of the company
title Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan
title_full Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan
title_fullStr Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan
title_full_unstemmed Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan
title_short Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan
title_sort karakteristik perusahaan dan pengungkapan corporate social responsibility dimoderasi good corporate governance terhadap nilai perusahaan
topic company characteristics
csr disclosure
good corporate governance
the value of the company
url http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/129
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AT sarwanisarwani karakteristikperusahaandanpengungkapancorporatesocialresponsibilitydimoderasigoodcorporategovernanceterhadapnilaiperusahaan
AT novikarosari karakteristikperusahaandanpengungkapancorporatesocialresponsibilitydimoderasigoodcorporategovernanceterhadapnilaiperusahaan