PENGARUH CSR DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMODERASI

Abstract

The purpose of this research was to discover the effect of corporate social responsibility disclosure and intellectual
capital disclosure of the company with a value of GCG as a moderating variable on manufacturing companies
that listed in Indonesia Stock Exchange 2010-2013. The approach that used in this research is a quantitative
approach, it is to analyze the data in the form of numbers and perform data analysis using statistical procedures.
The data used in this research was obtained from the Annual Report of the manufacturing company. After
passing through the stage of purposive sampling, so the samples that fit is as many as 27 companies. Data
analysis techniques in this study using classic assumption test and multiple linear regression analysis using
SPSS20.The results ofthis research showed that CSR disclosure variables affect the value of the company, the
intellectual capital disclosure does not affect the value of the company. While CSR moderated by GCG does not
affect the value of the company and intellectual capital disclosure that is moderated by GCG effect on the value of
the company.
Keywords: Corporate Social Responsibility Disclosure, Intellectual capital disclosure, Good Corporate
Governance, Corporate Values.