PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TEREHADAP NILAI PERUSAHAAN MANUFAKTUR

  • Iga Puspita Sari
  • Nur Fadjrih Asyik
Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, the Company’s Price Book Value

Abstract

This research aimed to examine the effect of good corporate governance which consist of Board of independent Commissionere, institusional ownership, managerial ownerhip, audit commitee size and meeting frequency of board of commissionaire, and corporate social responsibility, return equity on the price book value. The population of this research used manufacturing company in sector industry of consumption goods and chemical which were listed in Indonesia stock Exchange during 2013-2017 periods. The analysis method used multiple linear regression analysis. Then, the size of Audit Committee did not have any significant effect on the price book value meaning that the possibility of the audit committee was not a guarantee to have a better company’s performance. Corporate Social Responsibility gave significant effect on the company’s price book value it indicated that the higher level of disclousere of social responsibility was a form of company’s responsibility should be increase the compoany’s price book value. Last, financial performance gave significant effect on the company’s price book value, so better financial performance of the company’s management produced optimal revenue from the invested capital, and the higher the profits achieved would also increase the company’s price book value. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, the Company’s Price Book Value.

Published
2019-12-05