PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA BANK SYARIAH DI BEI TAHUN 2009-2012)

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP

NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING

(STUDI KASUS PADA BANK SYARIAH DI BEI TAHUN 2009-2012)

Muhamad Agus Sudrajat, SE., M.Si

Diyah Santi Hariyani, SE., M.Si

ABSTRACT

The purpose of this study is to provide empirical evidence that good corporate governance that affect the value of the company and provides empirical evidence that corporate social responsibility disclosure may moderate the relationship between good corporate governance on firm value Islamic Bank listed on the Indonesia Stock Exchange.

This study uses secondary data, annual reports Islamic Bank listed on the Stock Exchange 2009-2012 period. Data was collected using Content Analysis method. The sampling technique using purposive sampling method, the number of samples in this study as many as 28 samples. Hypothesis testing is done by using linear regression analysis.

The results show, that the Good Corporate Governance (GCG) significantly affects the value of the Company, while testing of Good Corporate Governance (GCG) with variable moderating Corporate Social Responsibility (CSR) does not significantly affect the value of the company at Bank Syariah Registered in BEI.

Keywords : Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Firm Value (TobinsQ).

Posted in: Jurnal Indonesia