Klaudia, Sura, Parawiyati, Parawiyati and Harmono, Harmono ORCID: https://orcid.org/0000-0002-1933-5017 (2022) Implementasi Good Corporate Governance terhadap Nilai Perusahaan Melalui Pengungkapan Corporate Social Responsibility. Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 13 (1). pp. 14-26. ISSN (P) : 2086-4264 ISSN (E) : 2581-2343

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Abstract

The implementation and enforcement of good corporate governance among BUMN companies is increasingly being carried out by the government at this time. This study examines the effect of good corporate governance on firm value through disclosure of corporate social responsibility that focuses on state-owned companies, because BUMN are government-owned companies that already have rules in the law to implement good corporate governance and implement corporate social responsibility. Good corporate governance proxies use government ownership, managerial ownership, independent commissioners and audit committees. This type of research is quantitative by taking samples in the form of secondary data from the IDX. The research sample was 11 BUMN companies selected during 2015-2018 using purposive sampling technique. Path analysis is used as a method in completing this research. The results showed that only the independent commissioner had no influence on all variables. This means that the existence of independent commissioners in state-owned companies is not a benchmark in the fluctuations in the value of the company. Contribution of ideas or solutions related to CSR and good corporate governance on company values can be used to consider decision making and increase awareness of the surrounding environment.

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