Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

Salmah Pattisahusiwa, Ferry Diyanti

Abstract


The concept of the corporate social responsibility has a significant interest in Indonesia because believed to increase corporate’s value for shareholders. This study aims to find the effect of corporate social responsibility disclosure and corporate governance structure on corporate value. The data were taken from annual report of mining companies listed in Indonesian Stock Exchange for period of 2014-2015. The sample collection has been done by using purposive sampling with the certain criteria so that 18 companies which meet criteria have been obtained as samples. Multiple Regression analysis was employed to analyze data. The result of this research show that corporate social responsibility disclosure and corporate governance structure have significant effect to thecorporate value.


Konsep corporate social responsibility saat ini merupakan isu penting bagi perusahaan karena diyakini dapat meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh dari pengungkapan corporate social responsibility dan struktur corporate governance terhadap nilai perusahaan. Pengambilan data diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2015. Pengumpulan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh diperoleh sampel sebanyak 18 perusahaan sesuai dengan kriteria yang telah ditetapkan. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan corporate social responsibility dan struktur corporate governance berpengaruh signifikan terhadap nilai perusahaan.

Keywords


corporate social responsibiliy disclosure; corporate governance structure ; corporate value

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References


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DOI: http://dx.doi.org/10.21067/jem.v13i1.1763

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