Authors:

I Putu Indra Wijaya, Ni Gusti Putu Wirawati

Abstract:

“The purpose of this study is to obtain empirical evidence regarding GCG as a moderating effect of profitability and CSR on the value of the companies of all companies listed on the Stock Exchange for the period 2013-2016. The results of the study found that profitability and CSR had a positive effect on firm value. GCG is able to strengthen the influence of CSR on corporate value, but GCG is not able to moderate the effect of profitability on company value. The results of this study are expected to be able to provide information for companies regarding the importance of increasing profitability, CSR disclosure and GCG implementation so that later it can increase the value of the company. The results of this study are expected to be able to provide information for interested parties as a basis for making investment decisions. Keywords: Firm value, profitability, CSR, GCG”

Keywords

Firm value, profitability, CSR, GCG

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PDF:

https://jurnal.harianregional.com/akuntansi/full-44965

Published

2019-02-10

How To Cite

INDRA WIJAYA, I Putu; PUTU WIRAWATI, Ni Gusti. Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan.E-Jurnal Akuntansi, [S.l.], v. 26, n. 2, p. 1436 - 1463, feb. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-44965. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i02.p22.

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Issue

Vol 26 No 2 (2019)

Section

Articles

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