Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan 

The Effect of Good Corporate Governance, Firm Size, and Corporate Social Responsibility Disclosure on Firm Value

Penelitian ini memiliki tujuan untuk membuktikan dan mengetahui pengaruh dari good corporate governance, ukuran perusahaan dan pengungkapan corporate social responsibility terhadap nilai perusahaan. Proksi untuk nilai perusahaan adalah price to book value (PBV). Indikator yang digunakan dalam GCG meliputi kepemilikan manajerial, dewan komisaris independen, komite audit. Ukuran Perusahaan menggunakan proksi total aset, sedangkan pengungkapan CSR diukur dengan indeks CSR berdasar pada indikator dari GRI (Global Reporting Initiatives) versi G4. Penelitian ini menggunakan sektor properti dan real estate  di BEI tahun 2017-2019. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan total 22 perusahaan yang diteliti. Peneliti menggunakan teknik analisis regresi linier berganda. Hasil penelitian secara simultan menunjukkan Good Corporate Governance, Ukuran Perusahaan, dan Pengungkapan Corporate Social Responsibilty berpengaruh terhadap nilai perusahaan. Lebih lanjut, hasil uji parsial menunjukkan bahwa GCG dengan indikator dewan komisaris independen berpengaruh positif signifikan, komite audit berpengaruh negatif signifikan, ukuran perusahaan terbukti berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan manajerial dan CSR tidak terbukti berpengaruh terhadap nilai perusahaan

Kata Kunci: Corporate Social Responsibility, Dewan Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Nilai Perusahaan, Ukuran perusahaan

This study aims to prove and determine the effect of good corporate governance, company size and corporate social responsibility disclosure on firm value. The proxy for firm value is price to book value (PBV). The indicators used in GCG include managerial ownership, independent board of commissioners, and audit committee. Company size uses a proxy for total assets, while CSR disclosure is measured by the CSR index based on indicators from GRI (Global Reporting Initiatives) version G4. This study used property and real estate companies listed on the IDX in 2017-2019. The method used in this research is a quantitative method with a total of 22 companies. This study used multiple linear regression analysis techniques. The results simultaneously showed that Good Corporate Governance, Company Size, and Disclosure of Corporate Social Responsibility have an effect on firm value. Furthermore, the partial test results showed that GCG with the indicators of independent commisioner had a significant positive effect, the audit committee had a significant negative effect, firm size is proven to have an effect on firm value, while managerial ownership and CSR were not proven to have an effect on firm value

Keywords: Audit Comitte, Company Size, Corporate Social Responsibility, Firm Value, Independent commisioner, Manajerial Ownership