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Analisis Pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Alkhairani; Kamaliah; Andewi Rokhmawati
Jurnal Ekonomi KIAT Vol. 31 No. 2 (2020): Desember 2020
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2020.vol31(2).2783

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dimediasi oleh Profitabilitas. Populasi dalam penelitian ini adalah 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah statistika inferensial yang diukur dengan Parsial Least Square (PLS). Hasil penelitian menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh terhadap Corporate Social Responsibility (CSR) dan nilai perusahaan. Good Corporate Governance (GCG) berpengaruh terhadap nilai perusahaan dimediasi oleh profitabilitas. Good Corporate Governance (GCG) tidak berpengaruh terhadap profitabilitas. Corporate Social Responsibility (CSR) berpengaruh terhadap profitabilitas. Corporate Social Responsibility (CSR) tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh terhadap nilai perusahaan. Corporate Social Responsibility (CSR) berpengaruh terhadap nilai perusahaan dimediasi oleh profitabilitas. Dengan adanya Profitabilitas sebagai variable intervening dapat meningkatkan hubungan antara Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) terhadap Nilai Perusahaan. This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value mediated by profitability. The population in this study were 41 mining sector companies listed on the Indonesia Stock Exchange using purposive sampling method. The analysis technique used is inferential statistics as measured by Partial Least Square (PLS). The results showed that Good Corporate Governance (GCG) affects Corporate Social Responsibility (CSR) and firm value. Good Corporate Governance (GCG) affects firm value mediated by profitability. Good Corporate Governance (GCG) has no effect on profitability. Corporate Social Responsibility (CSR) affects profitability. Corporate Social Responsibility (CSR) has no effect on firm value. Profitability has an effect on firm value. Corporate Social Responsibility (CSR) affects firm value mediated by profitability. With the existence of Profitability as an intervening variable, it can improve the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Company Value.