Authors:

Ni Ketut Karlina Prastuti, I Gusti Ayu Nyoman Budiasih

Abstract:

“One of the long-term goals to be achieved by a company is a high increase in the value of the company. There are several factors that can affect the value of the company, one of them is good corporate governance (GCG). The purpose of this study was to determine the effect of good corporate governance (which proxied by managerial ownership, institutional ownership, the proportion of board of directors, and audit committee) on the value of the company, and whether the relationship of good corporate governance with firm value can be moderated by the Corporate Social Responsibility.This studi using mining companies in Indonesia Stock Exchange of 2009 – 2013 , which purposive sampling method. As the method of analysis this study using multiple linear regression and regression moderation. This study found institutional ownership and audit committee have a negative effect on the firm value, while the variables proportion of managerial ownership and board of commissioners have no effect on firm value. Disclosure of corporate social responsibility can’t be able to moderate the effect of corporate governance on firm value.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-11647

Published

2015-10-28

How To Cite

PRASTUTI, Ni Ketut Karlina; BUDIASIH, I Gusti Ayu Nyoman. Pengaruh Good Corporate Governance Pada Nilai Perusahaan Dengan Moderasi Corporate Social Responsibility.E-Jurnal Akuntansi, [S.l.], v. 13, n. 1, p. 114-129, oct. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11647. Date accessed: 28 Aug. 2025.

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Issue

Vol 13 No 1 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License