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All Journal E-JURNAL AKUNTANSI
I Gusti Ayu Agung Tata Intan Tamara
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

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Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan I Gusti Ayu Agung Tata Intan Tamara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p12

Abstract

This research aims to obtain empirical evidence regarding the Corporate Social Responsibility disclosure as a moderating effect of Good Corporate Governance on firm value. Banking sector companies that participated in the CGPI ranking and listed on the Indonesia Stock Exchange in 2013-2017 are the object of this study. Moderated Regression Analysis (MRA) is a technical analysis of the data in this study. The results show that Good Corporate Governance has no effect on firm value and the Corporate Social Responsibility disclosure as a moderating variable is able to strengthen the effect of Good Corporate Governance on firm value. Keywords: Good Corporate Governance; Corporate Social Responsibility Disclosure; Firm Value.