PERAN PRAKTIK CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY TERHADAP NILAI PERUSAHAAN
Abstract
This study aims to examine the role of corporate governance and disclosure practices of corporate social responsibility on firm value. The independent variable in this study is an audit committee, independent board composition, the composition of the board of commissioners women and corporate social responsibility. The dependent variable in this study is the value of the company
The sample used in this study is a secondary data derived from the Indonesian Stock Exchange (BEI), the form of the annual report of the company's manufacturing base and industrial chemicals listed on the Indonesia Stock Exchange from 2010-2012. The sample used in the study as many as 72 companies over a period of 3 years. The method of analysis in this study using multiple regression.
The results of this study indicate that the audit committee and corporate social responsibility affect the value of the company. As for the independent board composition and the composition of the board of commissioners woman has no effect on firm value
Keywords: Audit Committee, independent board composition, the composition of the board of commissioners women, corporate social responsibility and corporate value.