Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial dan Dampaknya pada Nilai Perusahaan

Abstract

The Effect of Corporate Governance on Social Responsibility and its Impact on Firm Value. The purpose of this research was to determine the effect of Corporate Governance on Social Responsibility Disclosure, Social Responsibility Disclosure of Firm Value and the indirect effect of Corporate Governance on Firm Value through Social Responsibility Disclosure. This research was conducted at a Coal company listed on the Indonesia Stock Exchange in the period 2013-2018. The samples used were 55 samples. The statistical method used is the path analysis method with panel data regression. The results show that the Independent Board of Commissioners, Foreign Ownership, Public Share Ownership, and the Audit Committee has a positive effect on Social Responsibility Disclosure, Social Responsibility Disclosure has a positive influence on firm value, and the Independent Board of Commissioners, the Audit Committee does not have effect on firm value through disclosure of social responsibility, and Foreign Ownership , Public Ownership have an indirect effect on firm value through social responsibility.