PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN PRAKTIK TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN

DOI: https://doi.org/10.32722/eb.v10i2.456

Titi Suhartati, Sabar Warsini, Nedsal Sixpria

Abstract


Abstrak
Penelitian ini menguji pengaruh pengungkapan informasi Corporate Social Responsibility(CSR) dan praktik Good Corporate Governance (GCG) terhadap nilai perusahaan (FirmValue). Penelitian menggunakan data sekunder yang diperoleh dari database OSIRIS danBursa Efek Indonesia untuk perusahaan manufaktur periode 2007-2008. Metode pemilihan
sampel menggunakan purposive sampling dan diperoleh 31 sampel perusahaan manufaktur.
Hasil pengujian hipotesis membuktikan bahwa variabel praktik GCG dan variabel kontrol telahmampu menjelaskan variabel nilai perusahaan sebesar 62,68%. Hasil pengujian hipotesismenunjukkan bahwa pengungkapan CSR tidak signifikan berpengaruh terhadap nilai
perusahaan. Sedangkan variabel GCG yaitu jumlah independent board (positif) dan board size(negatif), variabel kontrol size dan sales growth signifikan berpengaruh terhadap nilaiperusahaan (firm value).
Kata kunci: tanggung jawab, tata kelola, nilai perusahaan

Abstract
This study examined the effect of disclosure of Corporate Social Responsibility (CSR) and thepractice of Good Corporate Governance (GCG) with firm value (Firm Value). This study uses
secondary data obtained from the OSIRIS database and the Indonesia Stock Exchange for theperiod 2007-2008 of manufacturing companies. The sample selection methods using purposive
sampling and sample obtained 31 manufacturing companies. The test results prove thehypothesis that the variables of good corporate governance and control variables have been
able to explain the value of the company amounted to 62.68% variable. The results ofhypothesis testing indicate that the disclosure of CSR does not significantly affect the value of
the company. While the number of independent variables GCG board (positive) and board size(negative), the size of the control variables and sales growth significantly affects the value of the company (firm value).

Keywords: corporate social responsibility, corporate governance, board, firm value

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