JOEL: Journal of Educational and Language Research
Vol. 1 No. 10: Mei 2022

THE EFFECT OF ASEAN CG SCORECARD ON COMPANY VALUE WITH SUSTAINABILITY REPORT AS AN INTERVENING VARIABLES

Gilbert Rely (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
31 May 2022

Abstract

The purpose of this study was to examine the effect of the ASEAN CG Scorecard on corporate value and sustainability report as an intervening variable. companies listed on the Indonesia Stock Exchange during the period 2014-2017. The research sample was selected using the purposive sampling method. The research analysis used multiple linear regression test with the help of SPSS 20.0 software. The results of the study showed that there were 16 companies that met the population target set in the study. Based on the results of multiple linear analysis with a significance level of 5%, the results of this study conclude that Good corporate governance does not have a positive effect on the sustainability report. Good corporate governance has a positive effect on company value. Sustainability report cannot mediate the positive influence of good corporate governance on company value.

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Journal Info

Abbrev

JOEL

Publisher

Subject

Education Languange, Linguistic, Communication & Media

Description

JOEL: Journal of Educational and Language Research published by Bajang Institute, was established in twelve times a year and with printed version of ISSN: 2807-937X and the online version of ISSN: 2807-8721. We invite critical and constructive inquiries into wide range of fields of study with ...