Good Corporate Governance dan Market Capitalization Dengan Variabel Moderating Corporate Social Responsibility Disclousure (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)
Abstract: The purpose of this
study is to test the effect of Good Corporate Governance (GCG) to the market Capitalization that
is moderated by
Corporate Social Responsibility (CSR).
Using ordinary least squares
approach (OLS) then the hypothesis would be tested in this study. The results
show that good corporate governance affect market capitalization. This means
that the enterprise value will increase if the company increases the management
company as well. CSR as a moderating variable also showed the influence of
corporate governance on firm value through CSR. Although the results showed a
significant effect between GCG to market capitali-zation through CSR as a
moderation variable, but this study also has limitations. Among them are companies
that are just a sample
of manufacturing firms
listed on the
Indonesia Stock Exchange, and
then only companies that submit annual reports over the web IDX (www.idx.co.id).
Finally, future research is suggested not only using
annual report companies that submit re-ports via the web. Since the
company’s annual report is very much related to the disclosure of information social
responsibility (CSR).
Keyword: good corporate
governance, social corporate responsibility disclousure, market capi-talization
Penulis: Kiswanto
Kode Jurnal: jpakuntansidd110008
