Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Nilai Perusahaan (Bukti Empiris Pada Perusahaan Non Keuangan Indonesia Dan Singapura)
| dc.contributor.advisor | sinarti, sinarti | |
| dc.contributor.author | Ridiasrini, Dita | |
| dc.date.accessioned | 2022-10-11T08:19:54Z | |
| dc.date.available | 2022-10-11T08:19:54Z | |
| dc.date.issued | 2015-07-29 | |
| dc.description.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. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan untuk meneliti pengaruh corporate social responsibility dan corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris, proporsi dewan komisaris independen, dan jumlah anggota komite audit. Data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan non keuangan di Indonesia dan Singapura. Penelitian ini dilakukan pada 60 perusahaan non keuangan di Bursa Efek Indonesia dan 28 perusahaan non keuangan di Bursa efek Singapura. Teknik pengambilan sampel menggunakan purposive sampling. Penelitian ini diuji dengan uji analisis regresi linear berganda, uji t-test, dan uji koefisien determinasi. Hasil dari penelitian ini adalah pengungkapan corporate social responsibility, proporsi dewan komisaris, dan jumlah anggota komite audit berpengaruh positif signifikan, proporsi dewan komisaris independen berpengaruh positif tidak signifikan, kepemilikan manajerial berpengaruh negatif signifikan, serta kepemilikan institusional berpengaruh negatif tidak signifikan pada nilai perusahaan Indonesia. Berbeda dengan hasil penelitian di Singapura, bahwa kepemilikan institusional, proporsi dewan komisaris, dan jumlah anggota komite audit berpengaruh positif signifikan, pengungkapan corporate social responsibility dan proporsi dewan komisaris independen berpengaruh positif tidak signifikan, serta kepemilikan manajerial berpengaruh negatif signifikan pada nilai perusahaan. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/187 | |
| dc.language.iso | id | en_US |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Corporate Social Responsibility | en_US |
| dc.subject | Commissioners | en_US |
| dc.subject | Audit Committee | en_US |
| dc.title | Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Nilai Perusahaan (Bukti Empiris Pada Perusahaan Non Keuangan Indonesia Dan Singapura) | en_US |
| dc.type | Thesis | en_US |