Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan

  • I Gusti Ayu Agung Tata Intan Tamara Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • I Gusti Ayu Nyoman Budiasih Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

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.

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Published
2020-05-25
How to Cite
TAMARA, I Gusti Ayu Agung Tata Intan; BUDIASIH, I Gusti Ayu Nyoman. Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan. E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1221 - 1232, may 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55220>. Date accessed: 28 mar. 2024. doi: https://doi.org/10.24843/EJA.2020.v30.i05.p12.
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