| NIM | C1I018039 |
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| Namamhs | WAFIQ YUNI AZIZAH |
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| Judul Artikel | Analysis the Effect of Good Corporate Governance and Corporate Social Responsibility Disclosure on Firm Value with Intellectual Capital Disclosure as Moderating Variable |
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| Abstrak (Bhs. Indonesia) | Penelitian ini merupakan penelitian studi pustaka terhadap perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) serta terindeks pada indeks saham SRI-KEHATI pada tahun 2019-2021. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance yang diproksikan oleh dua mekanisme yakni dewan komisaris independen dan dewan direksi, kemudian corporate social responsibility disclosure terhadap nilai perusahaan, serta untuk mengetahui apakah intellectual capital disclosure mampu memoderasi pengaruh dewan komisaris independen, dewan direksi, dan corporate social responsibility disclosure terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia serta termasuk dalam indeks SRI-KEHATI pada tahun 2019, 2020, dan 2021. Penentuan sampel dilakukan menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 29 perusahaan. Analisis data dalam penelitian ini dilakukan menggunakan software Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa: (1) Dewan komisaris independen berpengaruh positif dan signifikan terhadap nilai perusahaan; (2) Dewan direksi berpengaruh negatif dan signifikan terhadap nilai perusahaan; (3) Corporate Social Responsibility Disclosure tidak berpengaruh terhadap nilai perusahaan; (4) Intellectual capital disclosure mampu memoderasi pengaruh dewan komisaris independen terhadap nilai perusahaan; (5) Intellectual capital disclosure mampu memoderasi pengaruh dewan direksi terhadap nilai perusahaan; (6) Intellectual capital disclosure mampu memoderasi pengaruh corporate social responsibility disclosure terhadap nilai perusahaan. |
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| Abtrak (Bhs. Inggris) | This research is a literature study of companies listed on the Indonesia Stock Exchange (IDX) and indexed on the SRI-KEHATI stock index in 2019-2021. This research aims to determine the effect of good corporate governance which is proxied by two mechanisms, namely the independent board of commissioners and the board of directors, then corporate social responsibility disclosure on firm value, and to find out whether intellectual capital disclosure is able to moderate the influence of independent commissioners, boards of directors, and corporate social responsibility disclosure of company value. The population in this research were all companies listed on the Indonesia Stock Exchange and included in the SRI-KEHATI index in 2019, 2020, and 2021. The sample was determined using a purposive sampling method, thus obtaining a sample of 29 companies. Data analysis in this research was carried out using Partial Least Square (PLS) software. The results of this study indicate that: (1) The independent board of commissioners has a positive and significant effect on firm value; (2) The board of directors has a negative and significant effect on firm value; (3) Corporate Social Responsibility Disclosure has no effect on firm value; (4) Intellectual capital disclosure is able to moderate the effect of the independent board of commissioners on firm value; (5) Intellectual capital disclosure is able to moderate the effect of the board of directors on firm value; (6) Intellectual capital disclosure is able to moderate the effect of corporate social responsibility disclosure on firm value. |
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| Kata kunci | Good Corporate Governance, Corporate Social Responsibility Disclosure, Intellectual Capital Disclosure, Firm Value |
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| Pembimbing 1 | Dr. Eliada Herwiyanti, SE., M.Si., Ak, CA |
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| Pembimbing 2 | Warsidi, SE., M.Si., Ak, CA |
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| Pembimbing 3 | |
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| Tahun | 2022 |
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| Jumlah Halaman | 134 |
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| Tgl. Entri | 2022-12-07 14:54:33.506446 |
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