Pengaruh Penerapan Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Harga Saham Dengan Kinerja Keuangan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2013-2015)
Abstract
This study aims to Determine: (1) Effect of Corporate Governance Share
Price (2) Influence of Corporate Social Responsibility on share price (3) Effect of
Corporate Governance and Corporate Social Responsibility share price with
Financial Performance As a Moderating Variable.
The population in this study using manufacturing companies listed in
Indonesia Stock Exchange 2013-2015 period. Samples are 41 manufacturing
companies, where the method used is purposive sampling is a sampling method
that takes an object with certain criteria. The independent variables in this study
is the board of Commissioners (X1), the audit committee (X2), the board of
directors (X3), managerial ownership (X4), corporate social responsibility (X5).
While the dependent variable is the share price (Y). Analysis of the data is used to
analyze the factors that Affect the stock price is multiple regression analysis and
hypothesis testing using determinant coefficient and t-statistics.
The results of this study Showed variables that influence the
Commissioners and the audit committee does not have a significant effect on stock
prices. While the influence of variables the board of directors, managerial
ownership, and disclosure of CSR significant positive effect on share prices.
However, the financial performance as a moderating variable does not Affect the
relationship Corporate Governance and Corporate Social Responsibility to the
stock price.
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