Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Periode 2020-2024

Nurfadjriani Bahar, Hariany Idris, Samirah Dunakhir

Abstract


This analyze the Influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in the Basic and Chemical Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. The variables of this study are Good Corporate Governance (X1) which is measured using Managerial Ownership, while the Corporate Social Responsibility variable (X2) is measured by the Corporate Responsibility Disclosure Index and the Company Value variable (Y) is measured by Price to Book Value. The population of this study is 85 basic and chemical industry sector companies listed on the IDX in 2020-2024 while the sample is 13 companies taken using a purposive sampling technique. Quantitative data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) based on the t-statistical test, the GCG value obtained is t count 5.306 with a significance value of 0.000 <0.05. This shows that managerial ownership has a significant effect on company value so that H1 is accepted, (2) based on the t-statistic test, the corporate social responsibility value obtained is t count 5.377 with a significance value of 0.000 < 0.05.


Keywords


Good Corporate Governance, managerial ownership, corporate social responsibility, company value.

Full Text:

PDF

References


Agoes, S., & Ardana, I. C. (2014). Etika Bisnis dan Professi. Salemba Empat.

Azis, R., Rauf, N., Hasan, Y., Muda, T. S., Mandagi, T. L., Rahim, S. P., Bau, S. M., Didipu, N. R., Sompah, H., Lahay, H., Nurkamiden, F. S., & Ibrahim, E. (2019). Pengantar Good Corporate Governance (A. S. Khairunnisa, Ed.). CV Tohar Media.

Brigham, E. F., & Houston, J. F. (2018). Dasar-dasar manajemen keuangan (Edisi 11). Jakarta: Salemba Empat.

Effendi, Muh. A. (2016). The Power of Good Corporate Governance (2nd ed.). Salemba Empat.

Fatimah, I. N. (2021). Corporate social responsibility (CAR) di indonesia.

Fuad, M., H, C., Nurlela, Sugiarto, & Paulus. (2006). Pengantar Bisnis. PT Gramedia Pustaka Utama.

Husnan. (2012). Dasar-Dasar Manajemen Keuangan. UPP STIM YPKN.

Kasmir. (2017). Analisis Laporan Keuangan. PT RajaGrafindo Persada.

Labetubun, M. A. H., Nugroho, L., Mukhtadi, P., Sinuart, J., Umiyati, H., Hendrayani, Y., & Rahayu, P. S. (2022). CSR Perusahaan “Teori dan Praktis Manajemen yang Bertanggung Jawab” (U. Saripuddin, Ed.). Widina Bhakti Persada.

Lestari, A. D., & Zulaikha. (2021). Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Nilai Perusahaan (Kajian Empiris pada Perusahaan Manufaktur ang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-1019). Diponegoro Journal Of Accounting, 10, 1–15.

Nyeadi, J. D., Ibrahim, M., & Sare, Y. A. (2018). Corporate Social Responsibility and Financial performance nexus: emprical evidence from south african listed firms. Journal of Global Responsibility, 9(3), 301–328.

Prasetyanto, W. (2019). Pengaruh Good Corporate Governance terhadap nilai perusahaan. Jurnal Akuntansi Dan Keuangan, 10((3)), 112–120.

Puspitasari, I., Safii, A. A., & Rahayu, S. (2022). Green Accounting, Green Intelectualcapital, dan Pengungkapan Corporate Social Responsibility (CSR) sebagai Anteseden Nilai Perusahaan. Ilmiah Akuntansi, FInance & Auditing, 4, 1–14.

Ratna, L. (2017). Tanggung Jawab Sosial perusahaan (good Corporate Governance) (Ashiby, Ed.). MIH unihaz.

Rustam, B. R. (2017). Manajemen Risiko. Salemba Empat.

Situmeang, I. V. (2016). Corporate social responsibility : dipandang darI perspektif komunikasi organisasi. Ekuilibria.

Sulastri, & Nurdiansyah. (2017). Pengaruh good corporate governance terhadap kinerja dan nilai perusahaan (studi perusahaan yang terindeks oleh GGPI). Manajerial. Jurnal Manajemen Dan Sistem Informasi, 16(1), 34–35.

Sutriani, Hamdiah, & Jumadiah. (2021). Good Corporate Governance (Satria Deddy, Ed.; 1st ed.). Karya Bakti Makmur.

Sedani, N. L. G. A. S & Sari, M. M. R. (2024). The Impact of CSR disclosure on firm value: moderating roles of profitability and firm size. E-Jural Akuntansi.

Tajeri. (2023). Corporate social responsibility tanggung jawab perusahaan terhadap masalah sosial, ekonomi dan lingkungan konsep. Teori dan implementasinya di indonesia. CV literasi Nusantara abadi.

Ulfah, B. (2017). Pengaruh Good Corporate Governance terhadap Kinerja dan Nilai Perusahaan (studi pada perusahaan yang terindeks oleh GGPI). Manjerial. Jurnal Manajemen Dan Sistem Informasi, 16(1), 34–35.




DOI: https://doi.org/10.46576/wjs.v5i2.8443

Article Metrics

Abstract view : 0 times
PDF – 0 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Worksheet : Jurnal Akuntansi Terindeks pada:

    

Member Of:

Worksheet : Jurnal Akuntansi Published By :

FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI
UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : jurnalworksheet@dharmawangsa.ac.id

 

Creative Commons License

Worksheet : Jurnal Akuntansi By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at
 http://jurnal.dharmawangsa.ac.id/index.php/worksheet/index