Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)

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/).

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Volume Title
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
15 September 2020
ISBN
10.2991/aebmr.k.200915.023
ISSN
2352-5428
DOI
10.2991/aebmr.k.200915.023How to use a DOI?
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  -