ANALISIS PENGARUH KINERJA KEUANGAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2012)

Abstract

This study aims to analyze and provide empirical evidence of the influence of financial performance analysis, disclosure of corporate social responsibility and good corporate governance on firm value. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. The study population was 145 manufacturing companies listed in Indonesia Stock Exchange. After reduction with several criteria, 26 companies are identified as samples. Observation period is 2009-2012 years, so the number of samples used is 104 sample observations. Tool hypothesis testing using multiple regression analysis. The results showed that the company's financial performance (ROE) and a significant positive effect on firm value (PBV), the disclosure of corporate social responsibility and a significant positive effect on firm value, while good corporate governance (managerial ownership) has no effect on firm value