PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Abstract

The purpose of this study is to determine the influence of corporate social responsibility and good corporate governance to firm value. The independent variables of this study, namely corporate social responsibility and good corporate governance. The dependent variable of this study is firm value.

The data was collected using purposive sampling method of the companies listed on the Indonesia Stock Exchange period 2011 to 2013 and included in the ranking of Corporate Governance Perception Index (CGPI). A total of 16 companies used as a sample. The method of analysis of this study using multiple linear regression.

The results of this study showed that the variables that affect the firm value is variable corporate social responsibility, while the variables that do not affect the firm value is good corporate governance. This study give contribution in finance accounting science related to CSR and GCG topic. Suggestions for future studies are to extend the period of observation and using the latest data, using another measurement of the firm value, CSR, and GCG, and adding other variables related to the firm value.

Keywords:    Corporate Governance Perception Index (CGPI), corporate social responsibility, firm value, good corporate governance