This is an outdated version published on 2024-11-21. Read the most recent version.

The Influence of Corporate Governance, and Corporate Social Responsibility Disclosure on Firm Value

Authors

Meisya Maulida Khusna Universitas Muhammadiyah Semarang
Nurcahyono Nurcahyono Universitas Muhammadiyah Semarang

Keywords:

Corporate Governance, Company Characteristics, Corporate Social Responsibility, Firm Values

Abstract

This study aims to determine the Influence of Corporate Governance, Company Characteristics, and Corporate Social Responsibility Disclosure in Technology Sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population in this study is technology sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a purposive sampling technique, obtained from 10 companies so that the number of samples used is 40 observation data. The analysis used in this study is multiple linear regression analysis using SPSS version 25 as a calculation tool. Based on the results in this study, it shows that corporate governance, company characteristics, and corporate social responsibility disclosure have no effect on firm value.

References

Aida Farah Dinah, Darsono. 2017. “Pengaruh Tata Kelola Perusahaan, Profitabilitas, Dan Penghindaran Pajak Terhadap Nilai Perusahaan” 6: 1–15.

Alfitri, D. N., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 175. https://doi.org/10.26714/mki.12.2.2022.175-184

Ambarwati, D., & Nurcahyono, N. (2022). The Influence of Capital Structure, Information Technology, and Business Characteristics on SMEs’ Performance During the COVID-19 Outbreak. Islamic Banking, Accounting and Finance International Conference, 2022, 218–226.

Budi Wahyu Mahardhika, Anita Roosmawarni. 2016. “Balance Vol. XIII No. 2 | Juli 2016 ANALISIS KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2014” XIII (2).

Christanty, L., Maharani, B., Nugroho, W. S., & Nurcahyono, N. (2023). Accounting Information Systems and Financial Literacy impact on SMEs ’ Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 13(1), 59–69.

Dewi, L. S., & Abundanti, N. (2019). Pengaruh profitabilitas, likuiditas, kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan (Doctoral dissertation, Udayana University).

Dwi Putri Kartika Sari, Riki Sanjaya. 2018. “PENGARUH TATA KELOLA PERUSAHAAN , DAN KARAKTERISTIK” 20 (1): 21–32.

Ermawati, D., Nurcahyono, N., Sari, D. N., & Fakhruddin, I. (2023). The Dynamic Impact of Intellectual Capital on Firm Value : Evidence from Indonesia. International Conference on Business, Accounting, Banking, and Economics, 1, 246–262. https://doi.org/10.2991/978-94-6463-154-8

Fauzia, Norma. 2016. “PENGARUH INTELLECTUAL CAPITAL , KARAKTERISTIK PERUSAHAAN , DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Norma Fauzia Lailatul Amanah Sekolah Tinggi Ilmu Ekonomi Indonesia ( STIESIA ) Surabaya” 5 (April).

Fitriana, L., Sinarasri, A., & Nurcahyono, N. (2024). Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 14(1), 102. https://doi.org/10.26714/mki.14.1.2024.102-113

Gufranita, N. T., Hanum, A. N., & Nurcahyono, N. (2022). Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Kualitas Audit Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Pada Perusahaan Manufaktur. Prosiding Seminar Nasional UNIMUS, 5, 216–230.

Hastuti, I. N., Ery Wibowo, R., & Nurcahyono, N. (2024). The Effect of Capital Adequacy Ratio, Non-Performing Loan and Debt Equity Ratio on Financial Performance. Economics and Business International Conference, 1(1), 13–24. www.idx.co.id

Ifada, L. M., Anik, S., Sukesti, F., & Asri, A. S. (2022). Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs. Jurnal ASET (Akuntansi Riset), 14(2), 313-324

Ifada, L. M., Ghoniyah, N., & Nurcahyono, N. (2023). How Do Tax Avoidance and Profitability Influence a Firm’S Intrinsic Value? Jurnal Akuntansi Multiparadigma, 14(1), 115–125. https://doi.org/10.21776/ub.jamal.2023.14.1.08

Gozhali dan A. Chariri. 2007. “Teori Akuntansi”. Semarang : Universitas Diponegoro. 40 Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang :Universitas Diponegoro

Sayogo. 2006. “Pengaruh Pengungkapan Corporate Social Responsibility”.Jurnal Nominal / Volume I Nomor I / Tahun 2006. Yogyakarta

Wallace, R.S. Olusegun dan Kamal Naser. 1994. “Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hongkong”. Journal of Accounting and Public Policy 11 (2):311-368.

Waryanto. (2010). “Pengaruh Karakteristik Tata kelola perusahaan (GCG) Terhadap Luas Pengungkapan Corporate Social Responsibility (CSR) di Indonesia”. Semarang : Universitas Diponegoro.

Rahayu, Sri. 2010. Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Pengungkapan CSR dan GCG sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur di BEJ). Skripsi. Semarang : Fakultas Ekonomi UNDIP.

Ferdinand, Augusty. 2011. “Metode Penelitian Manajemen Edisi 3”. Semarang : Badan Penerbit Universitas Diponegoro.

Nawatmi, S., Nusantara, A., Santosa, A. B., & Marlien, R. A. (2020). Globalization impact on ASEAN countries inflation. International Journal of Economics and Management Systems, 5.

Nurlela, Rika dan Islahuddin. 2008. “Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen sebagai Variabel Moderating (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta)”. Jurnal. Pontianak : Universitas Syiah Kuala.

Nurcahyono, N., Hariadi, B., & Mardiati, E. (2019). The Effect of Work Loads on Employee Performance With Job Satisfaction As A Mediation Variable. Journal of Business Management and Economic Research, 3(8), 40–49. https://doi.org/10.29226/tr1001.2019.147

Nurcahyono, N., Sinarasri, A., Pamungkas, I. D., & Hanum, A. N. (2023). May intellectual capital and corporate governance reduce the probability of financial distress? Contaduria y Administracion, 70(1), 97–121. https://doi.org/10.22201/fca.24488410e.2025.5169

Nurcahyono, N., Wibowo, R. E., & Kristiana, I. (2020). Impact Of Competence, Job Design, Job Satisfaction on Employee Directorate General of Taxes Performance. Relevance: Journal of Management and Business, 3(2), 136–145. https://doi.org/10.22515/relevance.v3i2.2955

Nurhaliza, N., & Azizah, S. N. (2023). Analisis Struktur Modal, Kepemilikan Manajerial, Pertumbuhan Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Riset Keuangan Dan Akuntansi, 9(1).

Sunarni, Meni. 2013. “Pengaruh Kepemilikan Manajerial, Profitabilitas, Nilai Perusahaan dan Risiko Keuangan terhadap Praktik Perataan Laba (Income Smooting) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia”. Skripsi . Bandung :UPI.

Rahimah Bawai, Hermala Kusumadewi. 2021. “Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value Economia” 17 (1): 20–33.

Roqijah, I., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 164. https://doi.org/10.26714/mki.12.2.2022.164-174

Sinarasri, A., & Chariri, A. (2023). Business intelligence, management control systems and startup performance: Empirical study from Indonesia. International Journal of Applied Economics, Finance and Accounting, 16(2), 234-247

Sukesti, F., Ghozali, I., Fuad, F., Almasyhari, A. K., & Nurcahyono, N. (2021). Factors Affecting the Stock Price: The Role of Firm Performance. Journal of Asian Finance, Economics and Business, 8(2), 165–173. https://doi.org/10.13106/jafeb.2021.vol8.no2.0165

Sanica, I Gede. 2017. “Pengaruh Kepemilikan Institusional , Kepemilikan Manajerial , Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia” 2 (1).

Widianingrum, H., & Dillak, V. J. (2023). Pengaruh Kepemilikan Institusional, Kebijakan Hutang, Pertumbuhan Perusahaan dan Cash Holding Terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman Terdaftar di BEI Tahun 2017-2021. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 41-52.

Downloads

Published

2024-07-27 — Updated on 2024-11-21

Versions

How to Cite

Khusna, M. M. ., & Nurcahyono, N. (2024). The Influence of Corporate Governance, and Corporate Social Responsibility Disclosure on Firm Value. Economics and Business International Conference Proceeding, 1(2), 309–319. Retrieved from https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/445 (Original work published July 27, 2024)