Open Access Journal

ISSN : 2394-6849 (Online)

International Journal of Engineering Research in Electronics and Communication Engineering(IJERECE)

Monthly Journal for Electronics and Communication Engineering

Open Access Journal

International Journal of Science Engineering and Management (IJSEM)

Monthly Journal for Science Engineering and Management
Call For Paper : Vol. 9, Issue 7 2022

ISSN : 2456-1304 (Online)

Effect of Corporate Social Responsibility and Good Corporate Governance Mechanism (Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee) To the Value of the Company

Author : Mathius Tandiontong 1 David Christian 2

Date of Publication :24th September 2019

Abstract: This study aims to obtain empirical evidence whether corporate social responsibility and good corporate governance significant effect on the value of the company on the companies listed on the Indonesia Stock Exchange. The population in this study was banking companies listed in Indonesia Stock Exchange (BEI) in 2012 and 2015. The sampling method used in this research is purposive sampling method. The data obtained through the company's annual report published for the years 2012-2015 general obtained from the official website of each company. the independent variable is the corporate social responsibility and good corporate governance, while the dependent variable in this study is the value of the company. Multiple regression analysis is used to obtain the regression coefficients that will determine whether the hypothesis made will be accepted or rejected. Regression models are used to test the effect of the independent variable on the dependent variable.From the data processing, a significant difference between CSR disclosure, managerial ownership, institutional ownership, proportion of independent board of commissioners, and the number of audit committee of the company values at banking companies listed on the JSE. Obtained coefficient of determination of 30.4% of the value of the company at banking companies listed on the JSE was influenced by CSR disclosure, managerial ownership, institutional ownership, proportion of independent board of commissioners, and the number of audit committee.

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