公司社会责任、公司治理与公司风险披露——兼论企业社会责任、公司治理与公司风险披露

Putri Astuti, Yuli Chomsatu, Agni Astungkara
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引用次数: 1

摘要

有价格的股票使公司的价值高。公司价值是非常重要的,因为高公司价值产生财富,高股东繁荣,增加市场对公司业绩的信心。本研究的目的是分析公司社会责任、公司治理(独立董事、机构所有权、审计委员会)和公司风险披露对公司价值的影响。本研究采用目的性抽样。本研究的样本公司为符合抽样标准的10家公司。分析工具采用“多元线性分析”。研究结果表明,独立董事和审计委员会变量对公司价值有影响。而企业社会责任、机构所有权和企业风险披露对企业价值没有影响。DOI: https://doi.org/10.26905/afr.v5i1.7072
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Corporate Social Responbility, Corporate Governance, dan Corporate Risk Disclosure terhadap Nilai Perusahaan
Stocks with prices cause the value of the company to be high. Firm value is very important, because high firm value generates wealth, high shareholder prosperity and increases market confidence in the company's performance. The purpose of this study is to analyze the effect of corporate social responsibility, corporate governance (independent commissioners, institutional ownership, audit committee), and corporate risk disclosure on firm value. Sampling in this study used purposive sampling. The sample companies in this study are 10 companies that have met the sampling criteria.  The analysis tool uses "multiple linear analysis". The research findings indicate that the independent commissioner and audit committee variables have an influence on firm value. While corporate social responsibility, institutional ownership, and corporate risk disclosure have no effect on firm value.DOI: https://doi.org/10.26905/afr.v5i1.7072
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审稿时长
24 weeks
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