PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Abstract

Corporate social
responsibility is the form of corporate responsibility to improve social and environmental
problems which has occurred by operational activities of the company whereas the implementation of good
corporate governance basically has the objective to provide advances to the performance of a company to all
parties who concerned with the company are underserved. The purpose of this research is (a) to examine
empirically the corporate social responsibility disclosure give influence to firm value, (b) to examine empirically
the implementation of good corporate governance give influence to the firm value. The data collection techniques
has been performed by using documentation method in the form of annual financial statements of manufacturing
companies which have been obtained from Indonesia Stock Exchange. The data analysis has been carried out by
using multiple linear regression analysis. Based on the results of the hypothesis test, it can be concluded that (1)
corporate social responsibility disclosure give positive influence to the firm value. By conducting the practice of
corporate social responsibility, it can enhance the company image in the eyes of the public and shareholders, (2)
the implementation of good corporate governance give positive influence to the firm value, when the company
has implemented the good corporate governance.

Keywords: CSR, GCG, firm values.