PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
<p>Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Good Corporate Governance (GCG), yang diukur dari jumlah dewan komisaris, indepedensi dewan komisaris, ukuran dewan direksi, dan jumlah anggota komite audit, Corporate Social Responsibility (CSR) dan kinerja perusahaan...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2013-09-01
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| Series: | Jurnal Dinamika Manajemen |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jdm/article/view/2757 |
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| author | Wardoyo - Theodora Martina Veronica |
| author_facet | Wardoyo - Theodora Martina Veronica |
| author_sort | Wardoyo - |
| collection | DOAJ |
| description | <p>Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Good Corporate Governance (GCG), yang diukur dari jumlah dewan komisaris, indepedensi dewan komisaris, ukuran dewan direksi, dan jumlah anggota komite audit, Corporate Social Responsibility (CSR) dan kinerja perusahaan (ROA dan ROE) terhadap nilai perusahaan. Objek penelitian adalah seluruh perusahaan perbankan go public yang berjumlah 29 bank. Berdasarkan kelengkapan data hanya 24 bank yang menjadi sampel dengan periode pengamatan 2008-2010. Variabel independen adalah GCG, CSR dan kinerja perusahaan. Variabel dependen adalah nilai perusahaan yang diukur dengan Tobin’s Q. Analisis data yang digunakan terdiri dari analisis korelasi, determinasi, uji t, uji f, dan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan direksi, ROA dan ROE memiliki pengaruh secara signifikan terhadap nilai perusahaan, sedangkan ukuran dewan komisaris, independensi dewan komisaris, jumlah anggota komite audit dan CSR tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan.</p><p> </p><p>The purpose of this study is to know and analyze the effect of Good Corporate Governance (by looking at the number of commissioners, the independence of commissioners board, board size, and the number of audit committee members), corporate social responsibility and corporate performance (ROA and ROE) on firm value. The objects of study are all of go public banking companies. There are 29 banks actually. However, the samples are only 24 banks. They were chosen based on the observation of data completeness done from 2008 to 2010. The independent variables are GCG, CSR, and corporate performance, while the dependent variable is firm value which is measured by using Tobin’s Q. The data analysis applied for this study is correlation analysis, determination analysis, t test, f test, and multiple linear regression analysis. The result shows that the size of directors board, ROA and ROE have significant influences on the company value; while the board size, board independence, the number of audit committee members, and corporate social responsibility do not have significant effect on firm value.</p> |
| format | Article |
| id | doaj-art-db1e52c1f1b44606b24f2b556bbbce26 |
| institution | Kabale University |
| issn | 2086-0668 2337-5434 |
| language | English |
| publishDate | 2013-09-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Manajemen |
| spelling | doaj-art-db1e52c1f1b44606b24f2b556bbbce262025-08-20T03:24:26ZengUniversitas Negeri SemarangJurnal Dinamika Manajemen2086-06682337-54342013-09-014210.15294/jdm.v4i2.27572537PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAANWardoyo -0Theodora Martina Veronica1Jl. Margonda Raya 100 Depok 16424Jl. Margonda Raya 100 Depok 16424<p>Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Good Corporate Governance (GCG), yang diukur dari jumlah dewan komisaris, indepedensi dewan komisaris, ukuran dewan direksi, dan jumlah anggota komite audit, Corporate Social Responsibility (CSR) dan kinerja perusahaan (ROA dan ROE) terhadap nilai perusahaan. Objek penelitian adalah seluruh perusahaan perbankan go public yang berjumlah 29 bank. Berdasarkan kelengkapan data hanya 24 bank yang menjadi sampel dengan periode pengamatan 2008-2010. Variabel independen adalah GCG, CSR dan kinerja perusahaan. Variabel dependen adalah nilai perusahaan yang diukur dengan Tobin’s Q. Analisis data yang digunakan terdiri dari analisis korelasi, determinasi, uji t, uji f, dan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan direksi, ROA dan ROE memiliki pengaruh secara signifikan terhadap nilai perusahaan, sedangkan ukuran dewan komisaris, independensi dewan komisaris, jumlah anggota komite audit dan CSR tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan.</p><p> </p><p>The purpose of this study is to know and analyze the effect of Good Corporate Governance (by looking at the number of commissioners, the independence of commissioners board, board size, and the number of audit committee members), corporate social responsibility and corporate performance (ROA and ROE) on firm value. The objects of study are all of go public banking companies. There are 29 banks actually. However, the samples are only 24 banks. They were chosen based on the observation of data completeness done from 2008 to 2010. The independent variables are GCG, CSR, and corporate performance, while the dependent variable is firm value which is measured by using Tobin’s Q. The data analysis applied for this study is correlation analysis, determination analysis, t test, f test, and multiple linear regression analysis. The result shows that the size of directors board, ROA and ROE have significant influences on the company value; while the board size, board independence, the number of audit committee members, and corporate social responsibility do not have significant effect on firm value.</p>https://journal.unnes.ac.id/nju/index.php/jdm/article/view/2757enterprise valueTobin’s QGood Corporate GovernanceCorporate Social ResponsibilityCorporate performance |
| spellingShingle | Wardoyo - Theodora Martina Veronica PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Jurnal Dinamika Manajemen enterprise value Tobin’s Q Good Corporate Governance Corporate Social Responsibility Corporate performance |
| title | PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN |
| title_full | PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN |
| title_fullStr | PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN |
| title_full_unstemmed | PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN |
| title_short | PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY & KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN |
| title_sort | pengaruh good corporate governance corporate social responsibility kinerja keuangan terhadap nilai perusahaan |
| topic | enterprise value Tobin’s Q Good Corporate Governance Corporate Social Responsibility Corporate performance |
| url | https://journal.unnes.ac.id/nju/index.php/jdm/article/view/2757 |
| work_keys_str_mv | AT wardoyo pengaruhgoodcorporategovernancecorporatesocialresponsibilitykinerjakeuanganterhadapnilaiperusahaan AT theodoramartinaveronica pengaruhgoodcorporategovernancecorporatesocialresponsibilitykinerjakeuanganterhadapnilaiperusahaan |