JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol. 12 No. 3 (2021)

Pengaruh Good Corporate Governance, Corporate Social Responsibility, dan Corporate Financial Performance Terhadap Nilai Perusahan

Ni Made Indah Hemayani (Universitas Pendidikan Ganesha)
Luh Gede Kusuma Dewi (Universitas Pendidikan Ganesha)



Article Info

Publish Date
02 Dec 2021

Abstract

This study aimed to determine the effect on good corporate governance, corporate social responsibility, corporate financial performance on firm value. The type of research is quantitative research. The research was used secondary data from the Indonesia Stock Exchange. The population of this research is miscellaneous industry sector companies listed on the Indonesia Stock Exchange in 2015-2019 totaling 44 companies. The sampling technique used purposive sampling. Dependent variable of this research is firm value as measured by Tobin’s Q. Independent variable of this research is good corporate governance which is proxied by corporate secretary, audit committee, and remuneration committee, corporate social responsibility, and corporate financial performance which is proxied by return on assets (ROA). The results of this study showed that (1) corporate secretary had effect on firm value, (2) audit committee had effect on firm value, (3) remuneration committee had effect on firm value, (4) corporate social responsibility had effect on firm value, and return on assets had effect on firm value on miscellaneous industry sector companies listed on the Indonesia Stock Exchange in 2015-2019.

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...