PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) TERHADAP NILAI PERUSAHAAN MANUFAKTUR

Abstract

This research aims to test the influence of corporate governance and CSR disclosure of manufacturing companies in indonesia. This study uses two variables, independent corporate governance and CSR disclosure, then the value of the company is used as a control variable. The population in this research is the manufacturing companies listed on the Indonesia stock exchange by 2015. The sampling method in this research is purposive sampling. Company criteria used is the company that issued the financial data, providing the necessary data related to research companies and variable has a positive equity, so the total number of samples in this research data is 90. After going through the stage of processing of the data, there is the outlier data 9 must be removed from the sample study, so a decent amount of final samples observed i.e. 81 data. Analytical techniques used are multiple regression. The results of the analysis show that variable positive effect corporate governance of the company. CSR disclosure variable positive effect against the value of the company.