Lutfia, Choiratul (2019) Peran good corporate governance (GCG) dalam memoderasi hubungan pengungkapan corporate social responsibility (CSR) terhadap nilai perusahaan BUMN: Studi kasus pada BUMN Indonesia dan Singapura. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Upaya transparansi terkait kegiatan dan dampak yang dihasilkan oleh perusahaan, maka perusahaan wajib mengeluarkan laporan terkait tanggung jawab sosial. Pengungkapan Corporate Social Responsibility (CSR) merupakan bagian dari prinsip Good Corporate Governance (GCG). Apabila perusahaan memiliki tata kelola yang buruk maka dapat mempengaruhi tingkat citra dan nilai perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dan mengetahuii pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan yang dimoderasi oleh Good Corporate Governance (GCG).
Penelitian ini merupakan penelitian kuantitatif deskriptif. Populasi dari penelitian ini adalah BUMN Indonesia dan Singapura tahun 2015 – 2018. Jumlah sampel pada penelitian ini adalah 20 BUMN Indonesia dan 11 BUMN Singapura. Variabel independen dalam penelitian ini adalah pengungkapan Corporate Social Responsibility (CSR) (X), variabel dependen adalah nilai perusahaan (Y), dengan variabel moderasinya adalah peringkat Good Corporate Governance (GCG) (Z). Teknik analisis data menggunakan analisis PLS. Hasil penelitian ini menunjukkan Pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif signifikan terhadap nilai perusahaan di Indonesia dan Singapura tahun 2015-2018. Dan Good Corporate Governance (GCG) mampu memoderasi pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan di Indonesia dan Singapura tahun 2015-2018
ENGLISH:
Corporate transparency related to the activities and impacts produced by the enterprise, the enterprise must issue a report related to social responsibility. The disclosure of Corporate Social Responsibility (CSR) is part of the principles of Good Corporate Governance (GCG). If the enterprise has bad governance, it can affect the enterprise's image and value.The purpose of this study is to identify the effect of Corporate Social Responsibility (CSR) disclosure on enterprise value and identify the effect of Corporate Social Responsibility (CSR) disclosure on enterprise value moderated by Good Corporate Governance (GCG).
This research is descriptive quantitative research. The population of this research is Indonesian and Singapore SOEs in 2015-2018. The number of samples in this study were 20 Indonesian SOEs and 11 Singapore SOEs. The independent variable in this study is the disclosure of Corporate Social Responsibility (CSR) (X). The dependent variable is the value of the enterprise (Y), with the moderating variable being the rank of Good Corporate Governance (GCG) (Z). The data analysis technique uses PLS analysis. The results of this study indicate that Corporate Social Responsibility (CSR) Disclosure has asignificant positive effect on the value of Indonesian and Singapore enterprises in 2015-2018. And Good Corporate Governance (GCG) is able to moderate the effect of Corporate Social Responsibility (CSR) Disclosure on the value of Indonesian and Singapore enterprises in 2015-2018.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Yuliana, Indah | ||||||
Contributors: |
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Keywords: | pengungkapan corporate social responsibility (CSR); nilai perusahaan; good corporate governance (GCG); corporate social responsibility (CSR) disclosure; enterprise value | ||||||
Departement: | Fakultas Ekonomi > Jurusan Manajemen | ||||||
Depositing User: | Users 12580 not found. | ||||||
Date Deposited: | 02 Apr 2020 12:49 | ||||||
Last Modified: | 02 Apr 2020 12:49 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/16776 |
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