文章基本信息

标题：The Mediating Role of Corporate Social Responsibility (CSR) Disclosure on Good Corporate Governance (GCG) and Firm Value. A Technical Note
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作者：Worokinasih, Saparila ; Zaini, Muhammad Lutfi Zuhdi bin Mohamad
期刊名称：Australasian Accounting, Business and Finance Journal
印刷版ISSN：1834-2000
电子版ISSN：1834-2019
出版年度：2020
卷号：14
期号：1
页码：88-96
DOI：10.14453/aabfj.v14i1.9
出版社：University of Wollongong
摘要：The application of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure is one way to increase company value by focusing on the balance of internal and external interests. This study aim is to determine the effect of GCG and CSR disclosure on company value. This type of research is explanatory research with a quantitative approach, using a sample of 13 mining companies listed on the Indonesia Stock Exchange. By using Partial Least Square (PLS) technique, the result showed that (1) Good Corporate Governance has a significant and positive effect on Corporate Value (p-value = 0,000; α = 5%); (2) Good Corporate Governance has a significant and negative effect on Corporate Social Responsibility Disclosure (p-value = 0,000; α = 5%); (3) Corporate Social Responsibility Disclosure has not had a significant effect on Corporate Value (p-value = 0.875; α = 5%).
关键词：Good Corporate Governance; Corporate Social Responsibility; Firm Value; Indonesia