PENGARUH CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN

DONY HIDAYAT, Dr. Agus Setiawan, M.Sos.Sc.

2012 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

The aim of this research is to examine the corporate governance moderate effect on the relations between corporate social responsibility and firm value. Corporate social responsibility are measures by CSR publishing index which is using dicotomy approach. Corporate governance are measures by using factorial score formed by 5 indicator corporate governance which are managerial property, institutional property, independent commissioner proportion, auditorial committee competence, and auditorial quality. Firm value are measures using Tobin’s Q. On this research, the industry samples are mining industries in Indonesian Stock Exchange list on 2007-2010 period. For the hypothesis test, hierarchical regression analysis are used. The research output reflect that corporate social responsibility are not influences the firm value, so does corporate governace which are not reinforce the relations between corporate social responsibility and firm value.

The aim of this research is to examine the corporate governance moderate effect on the relations between corporate social responsibility and firm value. Corporate social responsibility are measures by CSR publishing index which is using dicotomy approach. Corporate governance are measures by using factorial score formed by 5 indicator corporate governance which are managerial property, institutional property, independent commissioner proportion, auditorial committee competence, and auditorial quality. Firm value are measures using Tobin’s Q. On this research, the industry samples are mining industries in Indonesian Stock Exchange list on 2007-2010 period. For the hypothesis test, hierarchical regression analysis are used. The research output reflect that corporate social responsibility are not influences the firm value, so does corporate governace which are not reinforce the relations between corporate social responsibility and firm value.

Kata Kunci : corporate social responsibility, corporate governance, kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, kompetensi komite audit, kualitas audit, nilai perusahaan