Pengaruh Pengungkapan Tanggung Jawab Sosial dan Praktik Tata Kelola Perusahaan terhadap Nilai Perusahaan

Sixpria, Nedsal • Warsini, Sabar • Suhartati, Titi
Artikel jurnal Jurnal Ekonomi & Bisnis PNJ • Maret 2013 Indonesia

Abstrak

Penelitian ini menguji pengaruh pengungkapan informasi Corporate Social Responsibility (CSR) dan praktik Good Corporate Governance (GCG) terhadap nilai Perusahaan (Firm Value). Penelitian menggunakan data sekunder yang diperoleh dari database OSIRIS dan Bursa 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 telah mampu menjelaskan variabel nilai Perusahaan sebesar 62,68%. Hasil pengujian hipotesis menunjukkan 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 nilai Perusahaan (firm value). Kata kunci: tanggung jawab, tata kelola, nilai Perusahaan Kata kunci: tanggung jawab, tata kelola, nilai Perusahaan Abstract Abstract This study examined the effect of disclosure of Corporate Social Responsibility (CSR) and the practice 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 the period 2007-2008 of manufacturing companies. The sample selection methods using purposive sampling and sample obtained 31 manufacturing companies. The test results prove the hypothesis 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 of hypothesis 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). This study examined the effect of disclosure of Corporate Social Responsibility (CSR) and the practice 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 the period 2007-2008 of manufacturing companies. The sample selection methods using purposive sampling and sample obtained 31 manufacturing companies. The test results prove the hypothesis 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 of hypothesis 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 Keywords: corporate social responsibility, corporate governance, board, firm value

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