PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to reexamine the effect of good corporate governance variables and corporate social responsibility disclosure on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Determination of the sample using purposive sampling method and obtained as many as 33 manufacturing companies with a total observation of 99 data. The analysis technique used is multiple linear analysis. The results showed that the variable institutional ownership and audit committee had a positive effect on firm value. Nevertheless, managerial ownership variables, independent board of commissioners and corporate social responsibility do not affect the company's value.