Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan
| Main Authors: | Tamara, I Gusti Ayu Agung Tata Intan, Budiasih, I Gusti Ayu Nyoman |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2020
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/55220 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/55220/34784 |
Daftar Isi:
- This research aims to obtain empirical evidence regarding the Corporate Social Responsibility disclosure as a moderating effect of Good Corporate Governance on firm value. Banking sector companies that participated in the CGPI ranking and listed on the Indonesia Stock Exchange in 2013-2017 are the object of this study. Moderated Regression Analysis (MRA) is a technical analysis of the data in this study. The results show that Good Corporate Governance has no effect on firm value and the Corporate Social Responsibility disclosure as a moderating variable is able to strengthen the effect of Good Corporate Governance on firm value. Keywords: Good Corporate Governance; Corporate Social Responsibility Disclosure; Firm Value.