KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY, NILAI PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE

Authors

  • Mariatun, Untung Sriwidodo & Edi Wibowo

Abstract

Manufacturing companies that transform raw materials into finished products
through the production process. This research uses the manufacturing companies sector
for many manufacturing companies causing environmental efects in their production
processes. The purpose of research is to analyze the significance of the effect of the
financial performance and Corporate Social Responsibility (CSR) to corporate value
and Good Corporate Governance (GCG) strengthening or moderating financial
performance and CSR on firm value. In conclusion that the financial performance
significantly influence on firm value, CSR no significant influence on firm value and
GCG not moderate financial performance and CSR influence on firm value. The results
of the analysis of the coefficient of determination is obtained is known that the influence
exerted by the independent variable of financial performance and CSR of the dependent
variable is firm value with a moderating variable is GCG is 24,3% while the rest
(100% - 24,3%) = 75,7% influenced by other factors beyond the variables studied.
Keywords: financial performance, Corporate Social Responsibility, firm value, Good
Corporate Governance

Published

2017-09-16