Cover, Daftar Isi, Dewan Redaksi dan Sertifikat Prosiding The effects of corporate governance mechanism and disclosure Of corporate sosial responsibility to firm value of mining companies Listed in indonesia stock exchange

Yusrianti, Hasni (2015) Cover, Daftar Isi, Dewan Redaksi dan Sertifikat Prosiding The effects of corporate governance mechanism and disclosure Of corporate sosial responsibility to firm value of mining companies Listed in indonesia stock exchange. In: International Conference on Accounting, Business & Economics, 2015, Yogjakarta.

Text TPAK Prosiding UII.pdf - Published Version Download (2MB)

Abstract

Good Corporate Governance (GCG) can boost performance of company resources to generate long-term economic value efficiently and by implementing Corporate Social Responsibility (CSR), Company can maximize shareholder equity, reputation, and long-term viability. This study aims to determine how the influence of corporate governance mechanism and disclosure of CSR to firm value both partially and simultaneously. In this study, corporate governance mechanism is proxied by managerial ownership, institutional ownership, independent commissioners, and meeting frequency of audit committee. Firm value is proxied by Tobin's Q Ratio. Sample used is mining companies listed in Indonesia Stock Exchange during 2011-2013. Sample selecting process uses purposive sampling technique. By combining 3 years research, there are 22 companies that meet predetermined criteria’s. Data collecting process uses documentation and literature methods. In analyzing data, multiple regressions is used. FTest and t-Test used for Hypothesis test. The results shows that managerial ownership, institutional ownership, independent commissioners, meeting frequency of audit committee, and disclosure of corporate social responsibility affect firm value simultaneously. Partially, only disclosure of CSR has significant and positive effect on firm value. However, Managerial ownership, Institutional ownership, and independent commisioner have unsignificant positive effect and meeting frequency of audit committee has negative effect on firm value.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Conference or Workshop
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Hasni Yusrianti
Date Deposited:	12 May 2023 15:24
Last Modified:	12 May 2023 15:24
URI:	http://repository.unsri.ac.id/id/eprint/102545

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