Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Nilai Perusahaan (Bukti Empiris Pada Perusahaan Non Keuangan Indonesia Dan Singapura)
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Date
2015-07-29
Authors
Ridiasrini, Dita
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This research aims to investigate the influence of corporate social responsibility
and corporate governance which is proxied by managerial ownership,
institutional ownership, the proportion of commissioners, the proportion of
independent commissioners, and the total of audit committee members. The
data used are secondary data from annual report of non-financial companies in
Indonesia and Singapore. This research was conducted in 60 non-financial
companies in Indonesia Stock Exchange and 28 non-financial companies in the
Singapore Exchange that selected by purposive sampling method. This research
tested with multiple linear regression analysis, t-test, and coefficient of
determination test. The research results show that the disclosure of corporate
social responsibility, proportion of commissioners, and total of audit committee
have a positive and significant, the proportion of independent commissioners
has positive and insignificant, managerial ownership has negative and significant,
and institutional ownership has negative and insignificant on the Indonesian firm
value. In contrast to the results of research in Singapore, that institutional
ownership, proportion of the commissioners, and total of audit committee
members have positive and significant, disclosure of corporate social
responsibility and the proportion of independent commissioners have positive
and insignificant, and managerial ownership has negative and significant on the
firm value.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Corporate Social Responsibility, Commissioners, Audit Committee