Ratih, Suklimah and Setyarini, Yulia (2014) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC DI BEI. AKRUAL Jurnal Akuntansi, 5 (2). ISSN e-ISSN: 2502-6380
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PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN PERTAMBANGAN yang Go P-1.pdf Download (3MB) |
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PR-PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN.pdf Download (765kB) |
Abstract
Application of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) being demands for companles that have involved external parties in fullfilment of the operational funding and have social impact. The effective GCG and CSR will be able to increase the finance performance and value of the firms.This study aimed to determine the direct and indirect effect of GCG dan CSR against the value of the mining companies that go public in BEI, based on sample annual reports 2012. The result of this study is only the KPI (one element of GCG mechanism) that have dirrect effect to fFnancial Performance (ROA), and none of indirect effect hypothesis of GCG and CSR to Value of the Firm (Tobin’s Q) are proven.
Item Type: | Article |
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Uncontrolled Keywords: | Good Corporate Governance(GCG), Corporate Social Responsibility (CSR), Financial Performance, Value of the Firms |
Subjects: | H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing |
Divisions: | HROD |
Depositing User: | Staff Perpustakaan Uwika |
Date Deposited: | 03 Feb 2023 09:30 |
Last Modified: | 18 Apr 2023 06:42 |
URI: | http://repository.widyakartika.ac.id/id/eprint/3186 |
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