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Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Corporate Social Responsibility, Kinerja Keuangan dan Earnings Management sebagai Variabel Intervening pada Perusahaan Manufaktur dan Ekstraktif Peraih The Indonesia Most Trusted Company-CGPI


ABSTRACT

This study aimed to determine the effect of CGPI on firm value (NP) on the winning companies ranking of The Indonesia Most Trusted Company (IMTC-CGPI) using the four intervening variables that consist of corporate social responsibility (CSR), earnings management (EM), net profit margin (NPM), and Return on Assets (ROA). With this research are expected to know the effectiveness of CGPI influence either directly or indirectly to the firm value (NP).
The population as many as 40 companies and by applying a purposive sampling, author obtain a sample of 21 companies. This study uses quantitative and uses the path analytical methods with the SPSS to determine the strong causal relationship between independent variables (CGPI) and the dependent variable (NP) either directly or indirectly.
The results of this study are : 1) The test result the influence of CGPI toward 4 intervening variables found only one that shows a causal relationship is a significant influence on the EM. The CGPI influence is negative and significant impact that the path coefficient is -0590 with significance of 0001(
2011
TH Rat 006 2012
TH Rat 006 2012
Text
Indonesia
Universitas Widya Kartika
2012
Surabaya
xvi, 119 hal.; 29 cm
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