Pengaruh Komisaris Independen, Komite Audit, Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2009-2013
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Institusion

STIE Indonesia Banking School

Author

harleanti, Citra

Subject

HF5601 Accounting 

Datestamp

2020-09-25 03:29:29 

Abstract :
The purpose of this is study is to determine the effect of independent commissioner, audit committee, and corporate social responsibility disclosure on firm value. The sample of this study are listed companies in banking industry in Indonesia Stock Exchange for the year 2009-2013. This study uses purposive sampling method. The independent variables on this study are independent commissioner, audit committee, and corporate social responsibility disclosure. Firm value is used as dependent variable and measured by using Tobin?s Q. the analysis model of this study uses multiple linear regression analysis The result of hypothesis testing showed : (1) independent commissioner significantly effect on firm value, (2) audit committee do not have significant on firm value, (3) and corporate social responsibility disclosure significantly effect on firm value. Simultaneously, independent commissioner, audit committee, and corporate social responsibility disclosure have significant effect on firm value. Keywords: Firm value, good corporate governance, independent commissioner, audit committee, and corporate social responsibility disclosure. 

File :
Citra Harleanti.pdf