PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN, PROFITABILITAS, DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Abstract
The purpose of this study is to know and analyze the effect of corporate social responsibility disclosure, profitability (ROA), and corporate governance (by institutional ownership, the independence of commissioners, and audit committee), on company value. The objects of study are all of go public banking companies. There are 41 banks actually. However, the samples are only 29 banks. They were chosen based on the observation of data completeness done from 2014 to 2015. The independent variables are GCG, CSR, and corporate performance, while the dependent variable is firm value which is measured by using Tobin’s Q. The data analysis applied for this study is correlation analysis, determination analysis, t test, f test, and multiple linear regression analysis. The result shows that the corporate social responsibility disclosure, return on asset and the independence of commissioners have significant influences on the company value; while the institutional ownership, and audit committee do not have significant effect on firm value.