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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Economics, Social, and Humanities Bilancia : Jurnal Ilmiah Akuntansi Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bahtera Inovasi Jurnal Bisnis Mahasiswa Economic Reviews Journal PEKBIS Golden Ratio of Data in Summary
Azwir Nasir
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Bilancia : Jurnal Ilmiah Akuntansi

 1 
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN YANG DIMODERASI ENTEPRISE RISK MANAGEMENT (ERM) Fitriani, Eka; Nur, Emrinaldi; Nasir, Azwir
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 4 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i4.2371

Abstract

ABSTRACT The purpose of this study was to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Company Value moderated by Enterprise Risk Management (ERM) in Banking Companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 40 companies. Sampling in this study was by using purposive sampling in order to obtain 8 companies that meet the research criteria. The data used is secondary data sourced from the company's annual report. The data analysis technique uses moderated regression analysis (MRA).The results show that independent commissioners have no effect on firm value and Enterprise Risk Management (ERM) does not moderate the influence of independent commissioners on firm value. managerial ownership affects firm value, but Enterprise Risk Management (ERM) does not moderate the effect of managerial ownership on firm value. The audit committee has an effect on firm value and Enterprise Risk Management (ERM) moderates the effect of the audit committee on firm value. Corporate Social Responsibility (CSR) has an effect on firm value, and Enterprise Risk Management (ERM) moderates the effect of Corporate Social Responsibility (CSR) on firm value. Keywords: Independent Commissioner; Managerial Ownership; Audit Committee; Corporate Social Responsibility (CSR); firm value; Enterprise Risk Management (ERM) ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan yang dimoderasi oleh Enteprise Risk Management (ERM) pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2016-2020. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI Tahun 2016-2020 yang berjumlah 40 perusahaan. Penarikan sampel dalam penelitian ini adalah dengan menggunakan purposive sampling sehingga diperoleh 8 perusahaan yang memenuhi kriteria penelitian. Data yang digunakan adalah data sekunder yang bersumber dari laporan tahunan perusahaan.Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa komisaris independen tidak berpengaruh terhadap nilai perusahaan dan Enteprise Risk Management (ERM) tidak memoderasi pengaruh komisaris independen terhadap nilai perusahaan kepemilikan manajerial berpengaruh terhadap nilai perusahaan, namun Enteprise Risk Management (ERM) tidak memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan. Komite audit berpengaruh terhadap nilai perusahaan dan Enteprise Risk Management (ERM) memoderasi pengaruh komite audit terhadap nilai perusahaan. Corporate Social Responsibility (CSR) berpengaruh terhadap nilai perusahaan, dan Enteprise Risk Management (ERM) memoderasi pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan Kata Kunci: Komisaris Independen; Kepemilikan Manajerial; Komite Audit; Corporate Social Responsibility (CSR); Nilai Perusahaan; Enteprise Risk Management (ERM)
Co-Authors ', Hariadi ', Khairunnisa R Abd. Rasyid Syamsuri Achmad Mirza Adhitio Pratama Ramadika Agus Shafrizal Al Azhar A Al Azhar L Al Azhar Lukman Al-azhar L Amri, Taqiyuddin Amries Rusli Tanjung Andini Rahmatika Putri Aprilady, Selsa Ariantoni, Zendra Arif Anshari Raswen Azhari Sofyan Bahri, Fathul Baskara, Bayu Yosa Candra, Alfino Damayanti, Dini Daniel Oscar Savero Daud Indrawan Derli Manalu, Derli Desi Rianti Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Desti Monika Uli Devi Safitri Dharma Wahyudi, Dharma Dhiyavani, Siti Indah Dian Mustika Sara Dwi Untari Edfan Darlis Eka Fitriani Eka Hariyani Eka Haryani, Eka Elfi Ilham Elyzabeth Missi Laurdika Simamora Emrinaldi Nur DP EMRINALDI NUR DP Emrinaldi Nur, Emrinaldi Ernawilis - Fathul Bahri Fitri, Ramadhani Arda Giovanni Riand Hadi, Yudha Asmara Hariadi ' Hariadi Hariadi Herawati, Yesi Imam Wahid Iqbal Ramadhan, M Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi ' Kamaliah Kamaliah Ketut Tirtayasa Khairul Badri Kirmizi Kirmizi Kurnia, Rio Lucy Ayuna Putri Lucy Citra Fitriany, Lucy Citra Manurung, Cherryl Berthania Andaristha Maya Lailatul Zannah Mayla Khoiriyah Mega Junita Meilda Wiguna Meri Apriani Mudrika Alamsyah Hasan Muhammad Luthfi Iznillah, Muhammad Luthfi Muhammad Ridho Nadya Havel Naftali Destira Natalia Nanda, Utari Esa Nelly Yulinda Noprial Valenra Maksyur Novita Indrawati Nur Azlina Nur Azlina Nurrahma Dewi, Nurrahma Nurul Septavita Pipin Kurnia Poppy Nurmayanti Prihet Hayezca Rizal Prima Sapta Adi, Prima Sapta Purwoko, Agus Putra, Gunawan Hutomo Mandala Putri T., Nikita Aurelia Rahmi Ilyani Rahmiati Idrus Raja Yoga Gustika Armel Ranti Oktari Ratry Martharima Wulandari Reyhan Hady Fauzan Rheny Afriana Hanif Rika Fitriyanti Riska Natariasari Riyan Hidayat Rizka Oktagiani Rizki Pratiwi Rofika ' Rofika Rofika, Rofika Rusli -, Rusli S, Samuel Parningotan Safrizal Safrizal Sari Ramadhani Sarmolina, Tiki Sem Paulus Sem Paulus Silalahi Sem Paulus, Sem Seprini ' Siti Indah Dhiyavani Siti Kholifatin Alfisyah Suci Mardatillah Supriono ' Susilatri Susilatri Taufeni Taufik Tedi Permadi Teguh Dheki Hakri Tengku Irahmah Tesha Jovi Amany Tri Winarti Trino Rizandi Utamy Riska Khairani Vadela Irna Utara Vince Ratnawati Volta Diyanto Wijayanti, Etri Wilda Yulika Maulitdia Winda Sri Ayu Wiwik Pujiati Yesi Mutia Basri Yolla Yorika Yulia Safitri Yulistian, Andika Yundari, Yundari Yuneita Anisma Yutri Nurmalasari