Al Akbar, Ryzga and Sukmasari, Dewi (2017) Analysis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Sebagai Variable Moderating Pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Akuntansi dan Keuangan, 21 (2). pp. 147-162. ISSN 1410-1831

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Abstract

The study examined the effect of disclosure of Corporate Social Responsibility (CSR) and independent commissioners as a proxy of Good Corporate Governance in the relationship between ROA as a proxy of financial performance and nilaiperusahaan. The purpose of research is to find empirical evidence of (a) the effect of financial performance ROA on firm value, (b) the effect of CSR on ROA relation to corporate value, (c) the influence of independent directors on the relationship ROA on firm value. The sample in this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the range of 2013-2015. Research samples are of 30 companies with 90 observations. Data analysis using simple linear regression analysis for hypothesis 1 and multiple linear regression analysis to test Moderated Regression Analysis (MRA) for hypotheses 2 and 3. The results of this research wich by using linear regression analysis showed that the ROA have significant effect on firm value. While moderating variable analysis methods MRA showed that CSR disable to moderate ROA on firm value. And while moderating variable analysis methods MRA showed that independent commissioner disable to moderate ROA on firm value. Keywords : Financial Performance (ROA), Value Company (Tobins'Q), Good Corporate Governance (Independent Commissioner), Disclosure of Corporate Social Responsibility (CSR)

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: DEWI SUKMA
Date Deposited: 16 Nov 2017 03:39
Last Modified: 16 Nov 2017 03:39
URI: http://repository.lppm.unila.ac.id/id/eprint/5046

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