Pengaruh GCG dan CSR Terhadap Nilai Perusahaan LQ45 Yang Terdaftar di BEI Tahun 2017-2020

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-02-02 DOI:10.37641/jiakes.v11i1.1570

Gita Puspita

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Abstract

The purpose of this research was to determine : (1) the effect of board of directors on firm value, (2) the effect of independent board of commissioners on firm value, (3) the effect of corporate social responsibility on firm value, (4) the effect of good corporate governance and corporate social responsibility on firm value in LQ45 company listed in The Indonesian Stock Exchange on 2017-2020. This study used LQ 45 companies listed on the Indonesian Stock Exchange in 2017-2020. The method used in this research is a quantitative method with a total of 29 companies. The sample of this research was determined by purposive sampling so that 29 companies were obtained as sample. The results simultaneously showed that good corporate governance and corporate social responsibility have an effect on firm value. Furthermore, the partial test results showed that good corporate governance with the indicators of board of directors had an effect on firm value, the independent board of commissioners had an effect on firm value, and corporate social responsibility were not proven to have an effect on firm value. Keywords: good corporate governance, board of directors, independent board of commissioners, corporate social responsibility, firm value

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本研究的目的是确定:(1)董事会对企业价值的影响，(2)独立董事会对企业价值的影响，(3)企业社会责任对企业价值的影响，(4)2017-2020年在印尼证券交易所上市的LQ45公司良好公司治理和企业社会责任对企业价值的影响。本研究使用了2017-2020年在印尼证券交易所上市的LQ 45公司。本研究采用的方法是定量方法，共调查了29家公司。本研究样本采用目的性抽样确定，共选取29家企业作为样本。研究结果同时表明，良好的公司治理和企业社会责任对企业价值有影响。此外，部分检验结果表明，以董事会为指标的良好公司治理对企业价值有影响，独立的董事会对企业价值有影响，企业社会责任对企业价值没有影响。关键词:良好的公司治理，董事会，独立董事会，企业社会责任，企业价值

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Jurnal Ilmiah Akuntansi Kesatuan

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