The Effect of Good Corporate Governance [GCG] on Disclosure of Corporate Social Responsibility [CSR] and Its Implications on Firm Value
Authors
Almatius Setya Marsudi, Gusti Putra Soetanto
Corresponding Author
Almatius Setya Marsudi
Available Online 15 September 2020.
- DOI
- 10.2991/aebmr.k.200915.023How to use a DOI?
- Keywords
- firm value, institutional ownership, public ownership, corporate social responsibility disclosure
- Abstract
The research examines the influence between Good Corporate Governance (GCG) represented by institutional ownership and public ownership on firm value. The study was conducted at 45 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015 to 2018. The sobel’s test method was used in this research to identify the role of corporate social responsibility disclosure (CSRD) as a mediating variable on the influence of GCG on firm value. The results of this study indicate there is a positive influence of institutional ownership on firm value and this study cannot prove CSRD as a mediating variable of GCG and firm value.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Almatius Setya Marsudi AU - Gusti Putra Soetanto PY - 2020 DA - 2020/09/15 TI - The Effect of Good Corporate Governance [GCG] on Disclosure of Corporate Social Responsibility [CSR] and Its Implications on Firm Value BT - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) PB - Atlantis Press SP - 95 EP - 98 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200915.023 DO - 10.2991/aebmr.k.200915.023 ID - Marsudi2020 ER -