企业价值:企业社会责任披露、风险管理和良好公司治理维度

Muhamad Fahminuddin Rosyid, Erwin Saraswati, Abdul Ghofar
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引用次数: 1

摘要

本研究旨在检验企业社会责任(CSR)披露和风险管理对企业价值的影响,良好公司治理(GCG)是一个调节变量。研究样本针对2015-2019年期间在印度尼西亚证券交易所上市的矿业公司,共有27家公司,共120个观察数据。数据采用Stata 15软件进行面板数据回归分析。研究结果表明,企业社会责任披露对企业价值具有负向影响。同时,风险管理对企业价值没有影响。此外,GCG作为一个调节变量,被证明能够强化企业社会责任披露与企业价值的关系。然而,GCG不能成为风险管理和公司价值之间的调节变量。事实证明,财务业绩和企业规模不能成为企业社会责任和风险管理对企业价值影响的控制变量。本研究的局限性在于,它仅限于在IDX上市的矿业公司,因此如果在不同的行业进行研究,可以得出不同的结果。这项研究可以为与公司价值相关的会计文献做出贡献,特别是在印度尼西亚公司的CSR披露、风险管理和GCG方面。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Firm Value: CSR Disclosure, Risk Management And Good Corporate Governance Dimensions
This study aims to examine the effect of Corporate Social Responsibilty(CSR) disclosure and risk management on firm value with Good Corporate Governance(GCG) as a moderating variable. The research sample was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period of 27 companies with a total of 120 observed data . The data were analyzed by panel data regression processed with Stata 15 software. The results showed that CSR disclosure had a negative effect on firm value. Meanwhile, risk management has no effect on firm value. Furthermore, GCG as a moderating variable, proven to be able to streng then the relationship of CSR disclosure to firm value. However, GCG cannot be a moderating variable between risk management and firm value. Financial performance and firm size proved unable to be control variables in relation to the effect of CSR and risk management on firm value. The limitation of this research is that it is limited to mining companies listed on the IDX so that it can give different results if carried out in different industries. This research can contribute to the accounting literature related to firm value, especially with regard to CSR disclosure, risk management and GCG in companies in Indonesia.
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