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The Mediating Role of Corporate Social Responsibility (CSR) Disclosure on Good Corporate Governance (GCG) and Firm Value. A Technical Note
Australasian Accounting, Business and Finance Journal Pub Date : 2020-02-01 , DOI: 10.14453/aabfj.v14i1.9
Saparila Worokinasih , Muhammad Zaini

The application of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure is one way to increase company value by focusing on the balance of internal and external interests. This study aim is to determine the effect of GCG and CSR disclosure on company value. This type of research is explanatory research with a quantitative approach, using a sample of 13 mining companies listed on the Indonesia Stock Exchange. By using Partial Least Square (PLS) technique, the result showed that (1) Good Corporate Governance has a significant and positive effect on Corporate Value (p-value = 0,000; α = 5%); (2) Good Corporate Governance has a significant and negative effect on Corporate Social Responsibility Disclosure (p-value = 0,000; α = 5%); (3) Corporate Social Responsibility Disclosure has not had a significant effect on Corporate Value (p-value = 0.875; α = 5%).

中文翻译:

企业社会责任(CSR)披露对良好公司治理(GCG)和企业价值的中介作用。技术说明

良好公司治理(GCG)和公司社会责任(CSR)披露的应用是通过关注内部和外部利益平衡来提高公司价值的一种方法。本研究旨在确定GCG和CSR披露对公司价值的影响。这种类型的研究是定量研究的解释性研究,使用了在印度尼西亚证券交易所上市的13家矿业公司的样本。通过使用偏最小二乘(PLS)技术,结果表明:(1)良好的公司治理对公司价值具有显着的积极影响(p值= 0,000;α= 5%);(2)良好的公司治理对公司社会责任披露具有重大和负面影响(p值= 0,000;α= 5%);
更新日期:2020-02-01
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