良好的公司治理、企业社会责任和董事会多元化对企业价值的影响(基于2017 - 2020年印尼证券交易所房地产上市公司的实证研究)

Lamhot Leonard Fitri, D. Surjandari
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引用次数: 1

摘要

本研究考察了良好的公司治理、公司社会责任和董事会多元化对公司价值的影响。本研究使用来自IDX网站的二手数据。本定量研究的人口是2017年至2020年在印度尼西亚证券交易所上市的房地产和房地产公司的年报。样本由2017年至2020年在印尼证券交易所上市的房地产和房地产公司的年报组成,通过有目的抽样获得。该数据于2022年3月1日收集。采用多元线性回归分析对数据进行分析。研究结果证明,独立委员的存在对企业价值有显著影响,审计委员会的存在对企业价值有显著影响,企业社会责任披露对企业价值有显著影响。董事会中女性和40岁以上人士的比例对公司价值没有影响。董事会的受教育程度对公司价值没有影响。
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The Influence of Good Corporate Governance, Corporate Social Responsibility, and Diversity on Board of Directors on Firm Value (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange from 2017 to 2020)
This study examined the influence of Good Corporate Governance, Corporate Social Responsibility, and Diversity on Boards of Directors on Firm Value. This study uses secondary data from the IDX website. The population of this quantitative study is the annual report of Property and Real Estate companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample consisting of the annual reports of Property and Real Estate companies listed on the Indonesia Stock Exchange from 2017 to 2020 was obtained through purposive sampling. The data was collected on March 1, 2022. Multiple linear regression analysis was used to analyze the data. The results of the study prove that the existence of independent commissioners has a significant influence on firm value, audit committee has a significant influence on firm value, and corporate social responsibility disclosure has a significant influence on firm value. The proportion of women and people over 40 on the board of directors has no influence on firm value. The education level of the board of directors has no influence on the firm value.
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