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
DOI:
https://doi.org/10.26740/jaj.v5n2.p115-132Keywords:
Good Corporate Governance(GCG), Corporate Social Responsibility (CSR), Financial Performance, Value of the FirmsAbstract
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 (Tobins Q) are proven.
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Brigham Eugene F., Michael C. Ehrhardt,2005, Financial Management, Theory and Practice, 11th edition, United State of America, Thomson-South Western,
Denis, Daniel J.and Joanna Legerski, Causal Modeling and the Origins of Path Analysis- Annual Convention of the American Psychological Association, Canada , International Consortium for the Academic Publication Vol. 7 4/19/2007, 1-21,
Donaldson Lex and James H. Davis, Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns, Australia Journal of Management, The University of New South Wales Vol. 16, 1, June 1991, 49-65 https://doi.org/10.1177/031289629101600103
Gibson, Charles A., 1999, Financial Reporting Analysis Using Financial Accounting Information, Eighth Edition, Canada, South Western College Publishing
Hair Jr, Joseph F, William C. Black, Barry J. Babin, Ralph E. Anderson, Ronald L. Tathan, 2010, Multivariate Data Analysis, Seventh Edition, United Sate of America, Pearson Education Inc.
Huang Chi Jui, Corporate Governance, Corporate Social Responsiblity and Corporate Performance ( Taiwan Electronic Companies ), Proquest. Umi.com, Nov.2010, Vol 16, 641 656 https://doi.org/10.5172/jmo.2010.16.5.641
Idx, Laporan Tahunan Perusahaan Pertambangan yang Go Public 2012
Iskandar and Chamlou, 2000, Corporate Governance-A Framework For Implementation, Washington DC. USA, The World Bank.
Jensen, Michael C., and William H. Meckling. Theory of the Firm, Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics 3 October 1976, 305-360. https://doi.org/10.1016/0304-405x(76)90026-x
Kaihatu Thomas S., Good Corporate Governance dan Penerapannya di Indonesia Jurnal Marketing dan Kewirausahaan, Universitas Kristen Petra, Surabaya Vol. 8 No. 1, Maret 2006, 1-9
Levy, Paul S. and Stanley Lemeshaw, 1999, Sampling of Populations Methods and Applications, Third Edition, USA, John Wiley & Sons.
Maher, Maria and Thomas Anderson, Corporate Governance: Effects on Firm Performance Co-operations and Development, Social Science Research Network (SSRN)- Social Science Electronic Publishing, Inc., Sept, 22.2000, 1-41.
Mokhtari, Zobeidah dan Khosro Faghani, 2013, Relationship of Institutional Ownership with Firm Value and Earning Quality : Evidence from Tebran Stock Exchange, International Journal of Economy, Management and Social Sciences., Juli 2013, 495-502
Mulyono, Sri, 2003, Statistik untuk Ekonomi, Edisi Kedua, Jakarta, Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia
Pranata Yuda, Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Perusahaan (Peraih 10 besar CGPI), Jurnal Akuntansi Universitas Gunadarma, 16 Apr 2010, 1-74
RI, 2007, UU No. 25 Undang-undang tentang Penanaman Modal (UU PM)
RI,2007, UU. No. 40 Undang undang tentang Perseroan Terbatas.
Vernimmen, Pierre, Pascal Quiry, Maurizio Dallocchio, Yan Ie Fur, and Antonio Salvi, 2009, Corporate Finance Theory and Practice, Second Edition, United Kingdom, John Wiley & Sons Inc.
http://www.bapepam.go.id/uu,13 April 2011, 18.36 WIB
http://www.bpkp.go.id/GCG, 07April 2011, 21.22 WIB
http://www.Business Dictionary.com (2009), 08 Juni 2011, 09.33 WIB
http://www.csrindonesia.com, 09 Mei 2010, 14.44 WIB
http://www.encyclopedia of business, 16 Mei 2011, 12.34 WIB
http://www.greenpeace.org, 12 Maret 2011, 23.06 WIB
http://www.iicg.org, 21 Mei 2011, 17.51 WIB
http://www.fcgi.or.id, 05 April 2011,
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Published
2014-04-06
How to Cite
Ratih, S., & Setyarini, Y. (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), 115–132. https://doi.org/10.26740/jaj.v5n2.p115-132
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