GCG Dan CSR Sebagai Strategi Peningkatan Nilai Perusahaan: Bukti Pada Perusahaan Go Public Di Indonesia
DOI:
https://doi.org/10.30741/wiga.v8i2.314Keywords:
GCG, CSR, strategy, company valueAbstract
The company's goal is to increase corporate profits, prosper shareholders and increase company value. Increasingly high competition among corporations causes companies to become more intelligent to get the attention of investors. Investors in investing choose in companies that can provide maximum benefits. Investors can judge a company through the company's visible value of the company's stock price. Issues for companies that have low corporate value other than due to the company's performance in obtaining a minimal profit is also due to disclosure of corporate governance and corporate social responsibility that has not been adequate and not in accordance with applicable disclosure standards. Disclosure of good corporate governance and social accountability reports that are in line with standards can be a company strategy to increase company value. This can be proven in go public companies in Indonesia.
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References
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Handriyani, A. N. (2015). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas sebagai Variabel Moderating. Jurnal Ilmu & Riset Akuntansi, 2(5).
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Harjito, A., & Martono. (2012). Manajemen Keuangan (Edisi 2). Yogyakarta: Ekonesia.
Ilmi, M., Kustono, A. S., & Sayekti, Y. (2017). Effect Of Good Corporate Governance, Corporate Social Responsibility Disclosure and Managerial Ownership to The Corporate Value with Financial Performance as Intervening Variables: Case on Indonesia Stock Exchange. International Journal of Social Science and Business, 1(2), 75-88.
Kaen, F. R. (2003). A blueprint for Corporate Governance: Strategy, accountability, and the preservation of shareholder value: AMACOM Div American Mgmt Assn.
KNKG. (2010). Pedoman Umum Good Public Governance. Jakarta: Komite Nasional Kebijakan Governance.
McWilliams, A. (2000). Corporate social responsibility. Wiley Encyclopedia of Management, Vol. 21 (No. 5), 603 - 609.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26 (1), 117-127.
Putri, A. K., Sudarma, M., & Purnomosidhi, B. (2016). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Jumlah Dewan Komisaris sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia). Jurnal Aplikasi Manajemen, 14(2), 344-358.
Rosiana, G. A. M. E., Juliarsa, G., & Sari, M. M. R. (2013). Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 5(3), 723-728.
Sayekti, Y., & Wondabio, L. S. (2007). Pengaruh CSR disclosure terhadap earning response coefficient. Simposium Nasional Akuntansi X, 1-35.
Susanti, R., & Pangestuti, I. R. D. (2010). Analisis Faktor-faktor yang Berpengaruh Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Go Public yang Listed Tahun 2005-2008). Universitas Diponegoro.
Zarlia, J., & Salim, H. (2014). Analisis Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013. Jurnal Manajemen, 11(2), 136-154.
www.sra.ncsr-id.org
Black, B. S. (2005). How Corporate Governance Affects Firm Value: Evidence on channels from Korea. School of Law Law and Econ Research Paper Number 09-23 University of Texas School of Law Law and Economics Working Paper No. 51 University of Texas, McCombs School of Business.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of management review, 4(4), 497-505.
Dewi, N. H. U. (2009). Corporate Governance in The Effort of Increasing The Company’s Value. Journal of Economics, Business, and Accountancy Ventura, 15(2), 331-342.
Dyah, R. (2012). Pengaruh Good Corporate Governance dan pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2007-2010). Universitas Negeri Yogyakarta.
Effendi, M. A. (2016). The Power of Good Corporate Governance : Teori dan Implementasi Edisi 2. Jakarta: Salemba Empat.
Fama, E. F. (1978). The effects of a firm's investment and financing decisions on the welfare of its security holders. The American Economic Review, 68(3), 272-284.
Handriyani, A. N. (2015). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas sebagai Variabel Moderating. Jurnal Ilmu & Riset Akuntansi, 2(5).
Haniffa, R. M., & Cooke, T. E. (2005). The Impact of Culture and Governance on Corporate Social Reporting. Journal of accounting and public policy, 24(5), 391-430.
Harahap, D. (2016). Analisis Faktor-Faktor yang Mempengaruhi Harga Saham Jakarta Islamic Index (JII). Journal Analytica Islamica, 5(2), 342-367.
Harjito, A., & Martono. (2012). Manajemen Keuangan (Edisi 2). Yogyakarta: Ekonesia.
Ilmi, M., Kustono, A. S., & Sayekti, Y. (2017). Effect Of Good Corporate Governance, Corporate Social Responsibility Disclosure and Managerial Ownership to The Corporate Value with Financial Performance as Intervening Variables: Case on Indonesia Stock Exchange. International Journal of Social Science and Business, 1(2), 75-88.
Kaen, F. R. (2003). A blueprint for Corporate Governance: Strategy, accountability, and the preservation of shareholder value: AMACOM Div American Mgmt Assn.
KNKG. (2010). Pedoman Umum Good Public Governance. Jakarta: Komite Nasional Kebijakan Governance.
McWilliams, A. (2000). Corporate social responsibility. Wiley Encyclopedia of Management, Vol. 21 (No. 5), 603 - 609.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26 (1), 117-127.
Putri, A. K., Sudarma, M., & Purnomosidhi, B. (2016). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Jumlah Dewan Komisaris sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia). Jurnal Aplikasi Manajemen, 14(2), 344-358.
Rosiana, G. A. M. E., Juliarsa, G., & Sari, M. M. R. (2013). Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 5(3), 723-728.
Sayekti, Y., & Wondabio, L. S. (2007). Pengaruh CSR disclosure terhadap earning response coefficient. Simposium Nasional Akuntansi X, 1-35.
Susanti, R., & Pangestuti, I. R. D. (2010). Analisis Faktor-faktor yang Berpengaruh Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Go Public yang Listed Tahun 2005-2008). Universitas Diponegoro.
Zarlia, J., & Salim, H. (2014). Analisis Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013. Jurnal Manajemen, 11(2), 136-154.
www.sra.ncsr-id.org
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Published
2018-09-30
How to Cite
Ilmi, M. (2018). GCG Dan CSR Sebagai Strategi Peningkatan Nilai Perusahaan: Bukti Pada Perusahaan Go Public Di Indonesia. Wiga : Jurnal Penelitian Ilmu Ekonomi, 8(2), 103–112. https://doi.org/10.30741/wiga.v8i2.314
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