PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL PEMODERASI

This research aims to examine the effect of financial performance to corporate value, and examine the moderating effect of corporate social responsibility (CSR) and good corporate governance (GCG) to the relationship between financial performance and corporate value. Financial performance is measure...

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Bibliographic Details
Main Authors: , SETIAWATI MULYANI PUTRI, , Drs. M. Irfan Nursasmita, M.Si
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2012
Subjects:
ETD
Description
Summary:This research aims to examine the effect of financial performance to corporate value, and examine the moderating effect of corporate social responsibility (CSR) and good corporate governance (GCG) to the relationship between financial performance and corporate value. Financial performance is measured by return on asset (ROA), corporate value is measured by Tobin�s Q, CSR is measured by CSR index, and good corporate governance is measured by the percentage of independent commissioner and number of meeting of the audit committee. The population of this research is all of the manufacturing company which listed to the Indonesian Stock Exchange (BEI) from 2007-2009. Sample is chosen by purposive sampling method. Results of this research indicate that ROA positively effects corporate value, CSR index and the percentage of independent commissioner strengthen the relationship between financial performance and corporate value, and number of meeting of the audit committee doesn�t strengthen the relationship between financial performance and corporate value.