PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPRATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Abstract

Abstract

In order to improve the performance of banking companies to protect the interests of stakeholders and improve compliance with laws and regulations and ethical values (code of conduct) generally applicable to the banking industry, banks are required to carry out their business activities based on the principles of Good Corporate Governance. (GCG). The purpose of this study is to assess the effect of good corporate governance and corporate social responsibility on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study uses quantitative data. The data source used in this study is secondary data on the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The population used in this study is banking companies. The sample was selected using the purposive sampling method. 30 banks were used. In the multiple linear regression test method, the results showed that there was an effect of corporate social responsibility (CSR) and good corporate governance (GCG) disclosures on firm value. Where the results are significant 8.032 > 2.048, meaning that Good Corporate Governance (GCG) and Corporate Social Responsibility (CSr) have an effect on company value.

Keywords : GCG,CSR and The value of the company

Abstrak

Dalam rangka meningkatkan kinerja perusahaan perbankan untuk melindungi kepentingan stakeholders dan meningkatkan kepatuhan terhadap peraturan perundang-undangan serta nilai-nilai etika (code of conduct) yang berlaku secara umum pada industri perbankan, bank wajib melaksanakan kegiatan usahanya dengan berpedoman pada prinsip-prinsip Good Corporate Governance (GCG). Tujuan dari penelitian ini untuk menilai pengaruhgood corporate governance dan corporate social responsibility terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Penelitian ini menggunakan data kuantitatif Sumber data yang digunakan dalam penelitian ini adalah data sekunder laporan keuangan perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan Sampel yang dipilih menggunakan metode purposive sampling Sehingga sampel yang digunakan sebanyak 30 perbankan Pada metode uji regresi linier berganda, hasil penelitian menunjukakan bahwa adanya pengaruh pengungkapan corporate social responbility (csr) dan good corporate governance ( gcg ) terhadap nilai perusahaan. Dimana hasil dari signifikan 8.032 > 2.048 artinya Good Corporate Governance (GCG) dan Corporate Sosial Responsibility ( CSr)berpengaruh terhadap nila perusahaan

Kata Kunci : GCG, CSR dan Nilai Perusahaan