PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP FIRM VALUE (Studi Pada Perusahaan Manufaktur Di Indonesia)

Authors

  • Zefnilawati Zefnilawati
  • Herawati Herawati
  • Ethika Ethika

Abstract

This study investigate whether Corporate Social Responsibility and mechanism corporate governance with firm’s value. By using 60 observations which involved the manufacture companies in Indonesia Listed Companies from 2011 and 2012. This study use the premises offered by Agency Theory (Jensen and Mackling, 1976).

Shows that corporate social responsibility, institutional ownership, manegerial ownership and comimtee audit didn’t contributed significantly to firm’s value. whereas the independent of commisaris council proportion is positively significant associated with firm’s  value.

Keywords :    Corporate Social Responsibility, Institutional ownership, manegerial ownership, independent of commisaris council proportion, comimtee audit and Firm Value.

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Published

2014-03-13

Issue

Vol. 4 No. 1 (2014): Kumpulan artikel mahasiswa prodi Akuntansi Fakultas Ekonomi wisuda ke 61 April 2014

Section

Articles