Pengaruh Corporate Governance, Corporate Social Responsibility dan Kualitas Pelaporan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI 2012-2014)

Abstract

This study examines the association between corporate governance, corporate social responsibility, reporting quality and firm value. Corporate governance is measured by corporate governance perception index, corporate social responsibility is measured by global reporting initiative, reporting quality is measured by reporting quality index and firms’ value is measured by price to book value. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2012-2014. Sampling method used is purposive sampling. A total sample of 10 companies were used in analysis. The data is analyzed using multiple linear regression analysis. The analysis showed that corporate governance had no significant to influence on firms’ value. Corporate social responsibility had no significant to influence on firms’ value. Reporting quality was positively significant to influence on firms’ value.