Good Corporate Governance dan Market Capitalization Dengan Variabel Moderating Corporate Social Responsibility Disclousure (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)

Abstract: The purpose of this study is to test the effect of Good Corporate Governance (GCG) to the market Capitalization  that  is  moderated  by  Corporate  Social  Responsibility  (CSR).  Using  ordinary least squares approach (OLS) then the hypothesis would be tested in this study. The results show that good corporate governance affect market capitalization. This means that the enterprise value will increase if the company increases the management company as well. CSR as a moderating variable also showed the influence of corporate governance on firm value through CSR. Although the results showed a significant effect between GCG to market capitali-zation through CSR as a moderation variable, but this study also has limitations. Among them are  companies  that  are  just  a  sample  of  manufacturing  firms  listed  on  the  Indonesia  Stock Exchange, and then only companies that submit annual reports over the web IDX (www.idx.co.id).

Finally,  future  research is suggested not only  using  annual report companies that submit re-ports via the web. Since the company’s annual report is very much related to the disclosure of information  social  responsibility  (CSR).

Keyword: good corporate governance, social corporate responsibility disclousure, market capi-talization

Penulis: Kiswanto

Kode Jurnal: jpakuntansidd110008

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