DAMPAK PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

The research objective is to obtain empirical evidence about the effect of disclosure of social responsibility and corporate governance on firm value. Disclosure of social responsibility (CSR) as measured by the number of CSR items disclosed in the company's annual report. The effectiveness of the board of commissioners is measured by the number of meetings. Gender diversity is measured by the proportional number of female commissioners and the competency variable of the audit committee is measured by the number of audit committees with an educational background in Accounting. While the dependent variable, firm value is measured using the Tobins'Q method. The research samples used in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of the hypothesis test show that all independent variables, namely CSR disclosure, the effectiveness of the Board of Commissioners, the gender diversity of the Board of Commissioners and the competence of the Audit Committee have a significant positive effect on company value.