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Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Melalui Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan BUMN Di Bursa Efek Tahun 2015-2018)
This study aims to analyze the effect of good corporate governance on corporate value through disclosure of corporate social responsibility in state-owned companies. This research is a quantitative study using secondary data. Sampling in this study using purposive sampling techniques during 2015, 2016, 2017 and 2018. The method of analysis using path analysis. The results showed that, 1) Government ownership has a positive effect on Corporate Social Responsibility, 2) Managerial ownership has a positive effect on corporate social responsibility disclosure, 3) Independent commissioners have a positive effect on corporate social responsibility disclosure, 4) Audit committee has a positive effect on corporate disclosure Social Responsibility, 5) Government ownership has a positive effect on Company Value, 6) Managerial ownership has a positive effect on Company Value, 7) Independent commissioners have no effect on Company Value, 8) Audit committee has a positive effect on Company Value, 9) Corporate Social Responsibility has an effect positive on Company Value, 10) Managerial ownership has a high influence on increasing company value through disclosure of Corporate Social Responsibility, 11) Ownership of government shares has a positive effect on Cor porate Social Responsibility through disclosure of Corporate Social Responsibility, 12) Independent Board of Commissioners in SOEs do not have an influence on Corporate Social Responsibility through disclosure of Corporate Social Responsibility, 13) Audit Committees in SOEs have positive influence on Corporate Social Responsibility through disclosure of Corporate Social Responsibility.
Keywords: Government Ownership, Managerial Ownership, Independent Commissioners and Audit Committees, Corporate Values, Corporate Social Responsibility
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