鹏格鲁公司治理、企业社会责任、企业智力资本等

Wendy Salim Saputra
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引用次数: 6

摘要

通过增加公司价值实现股东利益最大化是公司想要实现的目标之一。为了实现这些目标,公司必须注意几件事,包括实施良好的公司治理,关注社会和环境利益,以免交叉和提高其人力资源的能力。本研究主要研究2014-2016年印尼证券交易所上市制造业公司独立董事会比例和审计委员会数量、企业社会责任披露和智力资本为代表的公司治理实施情况,并考察其对公司价值的影响。其中,自变量为独立专员比例、审计委员会数量、企业社会责任披露(CSRD)和附加智力资本所代表的智力资本(VAIC)。因变量为Tobin’s q所代表的公司价值。本研究结果表明,审计委员会对公司价值有影响,而独立董事会比例、企业社会责任披露和增加值智力资本对公司价值没有影响。关键词:企业价值、独立董事比例、审计委员会、企业社会责任、智力资本
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PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN
Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's QThe results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital
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PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PT. BANK CENTRAL ASIA TBK.) PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN BAGAIMANA REAKSI INVESTOR TERHADAP CORPORATE SOSIAL DISCLOSURE (CSD)? (Studi pada Perusahaan Pemenang Indonesia Most Trusted Companies Award) PENGARUH MANAJEMEN RISIKO LIKUIDITAS TERHADAP KINERJA PERBANKAN DI BURSA EFEK INDONESIA PENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA
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