PENGARUH PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Pada Indeks Bisnis-27 Yang Terdaftar Di BEI Periode 2010-2012)

Authors

  • Valeria Kunthi Setyowati

Abstract

The purpose  of this study is identify Effect Disclosure of Good Corporate Governance and Corporate Social Responsibility to Company Value (Studies in Business Index-27 Listed In Indonesia Stock Exchange Period 2010-2012). This type of research used in this study is the type of expanatory research. 36 samples were used in this study. Data were analyzed using multiple regression entered in SPSS 22 (Statistical Product and Service Solution 22). Results of the multiple regression showed that the independent variables of Good Corporate Governance and Corporate Social Responsibility jointly have a significant effect on the dependent variabel of Value Company. The magnitude of the effect of the independent variables of Good Corporate Governance and Corporate Social Responsibility of the dependent variable is the value of the company was 38,4%, while the remaining 62,2% is influenced by other variables that are not used in this study. Based on this research, stock investors should pay attention to the disclosure of Good Corporate Governance and Corporate Social Responsibility as one consideration before making a decision to invest. Keywords: Good Corporate Governance, Corporate Social Responsibility, Corporate Value ABSTRAK Tujuan dari penelitian ini adalah mengidentifikasi Pengaruh Pengungkapan Good Corporate Governance dan Corporate Social Responsibility secara simultan dan parsial terhadap Nilai Perusahaan pada Indeks Bisnis-27 yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012.Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian eksplanatori (explanatory research). 36 sampel digunakan dalam penelitian ini. Data dianalisis dengan menggunakan regresi berganda yang dimasukkan dalam program SPSS 22 (Statistical Product Service and Solution 22). Hasil dari regresi berganda ini menunjukkan bahwa variabel independen Good Corporate Governance dan Corporate Social Responsibility secara bersama-sama memiliki pengaruh yang signifikan terhadap variabel dependen yaitu Nilai Perusahaan. Bersarnya pengaruh variabel independen Good Corporate Governance dan Corporate Social Responsibility terhadap variabel dependen yaitu Nilai Perusahaan adalah sebesar 38,4%, sedangkan sisanya sebesar 62,6% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Berdasarkan hasil penelitian, investor saham selayaknya memperhatikan pengungkapan Good Corporate Governance dan Corporate Social Responsibility sebagai salah satu pertimbangan sebelum pengambilan keputusan dalam berinvestasi. Kata Kunci : Good Corporate Governance, Corporate Social Responsibility, Nilai Perusahaan

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Published

2014-10-13

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Articles