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Journal : Jurnal Akuntansi

Good Corporate Governance And Corporate Social Responsibility On Company Value With Financial Performance Yana Fajriah; Edy Jumady; Ardiansyah Halim
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.944

Abstract

This study was conducted to see how much influence the variables of Good corporate governance and corporate social responsibility have on firm value with financial performance as the intervening variable. This type of research is quantitative research, which uses SmartPLS to analyze data by taking annual financial reports from 2017- 2019 from pharmaceutical sector manufacturing companies on the Indonesian stock exchange. The sample of this research is 11 companies. The results of the study show that the 4 indicators that have a significant positive effect on GCG are: Managerial Ownership, Institutional Ownership, Independent Commissioner and Audit Committee on Firm Value (Tobin's) and Financial Performance (ROA), while CSR has a significant positive effect on Financial Performance (ROA) but CSR has a positive and insignificant effect on Firm Value (Tobin's), Financial Performance (ROA) has a positive and significant effect on Firm Value (Tobin's), and Financial Performance (ROA) can mediate GCG and CSR has a positive and significant effect. The results of this study can also be used for the company to determine the ability to manage the company in generating profits and achieving success in the company in the future, also as a source of information and reference for further researchers in conducting research on topics related to this research, either continuing or complementary.
Co-Authors Abdul Syukur Agung Muslim, Muhammad Akob, Muh Akob, Rezki Arianty Alhayra, Abdul Rauf Andi Dahrul Andi Sulfati Anggraini, Yaisa Ardiansyah Halim Ardiansyah Halim Arianti, Rezky Arwinni Ratu Masturahman H Asbar, Muh Avianto Arbi Santoso Azis, Andi Baithar, Nurul Azizah Bungatang Bungatang Bungatang T Dahniyar Daud Dharmawati Djaharuddin Dharmawaty Djaharuddin Djaharuddin, Dharmawaty Edy Jumady eldi Eldi Eldi Eldi, Eldi Erniwati Madya H. Syamsul Ridjal Halik, Syahrul Halim, Ardiansyah Hamiddin, Irwan Nur Hardiani . Hasbiyadi Hasbiyadi Hasbiyadi Hasbiyadi Hasbiyadi, Hasbiyadi Hasrullah Liong Misi Hatta, Sukarno Heslina, Heslina Idris, Rabiatun iedil iedil Iedil, Iedil Irwan Irwan Jayam, Ilham Jumiati Jumiati Ketut Asteri LAUNTU, ANSIR M.Irwan N.H Magdalena Supranda Makkira Mangarengi, Muhammad Yusuf Mangerangi, Muhammad Nur Alamsyah Mappamiring Mappamiring Mappamiring Marla Mahodim Mispa, Sitti Mokhtar, Susiana Muchtar, Susiana Muh. Akob Muh. Ma’ruf Idris Muh. Syafruddin Muhammad Irwan Nur Hamiddin Muhammad Tafsir Muhammad Tafsir Muis, Nurhasni Nasrianto Nasrianto Nasrul, Rezki Nur Fatma Nur Naninsih Nur Syamsu Nurhasni Muis Ola, Tenri Pratama, Didin Puspita Ratnaningsih Qiftih, Kurniah Mariatul R, Rini Rabihatun Idris Rabihatun Idris Rahmat Hidayat Renaldi, Syiar Rezki Arianty Akob Rezki Arianty Akoh Ridjal, Syamsul Risma Yanti Rizky Rifandi Rumianti, Chaerunnisa Rurum, Dasrum Rusli Djunaid Rusni S. Sahabuddin Saputra, Ade Cahya Prandy Sitti Mispa Sohilauw, Muhammad Irfai Sri Ayu Nuramalia Kaharuddin Sri Wahyuningsih Sufiati Sufiati Sukarno Hatta Sukarno, Zulfikry Sulfati, Andi Supranda, Magdalena Susiana Muchtar Syafruddin, Muh. Syamsul Alam Syamsul Alam, Syamsul Syamsul Ridjal Syamsul Rijal Tafsir, Muhammad Tangngisalu, Jannati Tangngisulu, Jannati Tenri Ola Themba, Orfyanny Syahreffy Utami Rezky Mayang Sari Wahyudi Wahyudi Yaisa Anggraini Yanti, Risma Yudi Akhmad Sadeli Zulfikry Sukarno