Pengungkapan Sosial Perusahaan sebagai Mediasi Pengaruh Dewan Komisaris terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Publik di BEI)

Supriyono, Edy (2017) Pengungkapan Sosial Perusahaan sebagai Mediasi Pengaruh Dewan Komisaris terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Publik di BEI). Other thesis, Universitas Sebelas Maret.

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    Abstract

    Abstract This study aims to explore the relevance of Board of Commissioner, corporate social disclosure and firm value of non-financial public companies in the Indonesia Stock Exchange. This research is motivated by the importsan of the value of the company, corporate social disclosure and Board of Comissioner. The value of the company, the disclosure of social and Board of Comissioner in Indonesia is increasingly important because many companies are not able to maintain the value of the company as well as many social problems as a result of the activities of companies that need to control the Board of Commissioners. However, this study is original because the use of corporate social disclosure as a mediating variable which influence board governance on firm value. Using secondary data from annual reports published on the Indonesia Stock Exchange in 2009, 2010, 2011, 2012, and 2013. With the population of 1280 observations, this study collects the sample of 525 observations. Processing data of this study uses the path analysis method by IBM SPSS 20th version. This study found that the proportion of independent Board of Commissioner and Board of Commissioner size effect on firm value directly. The size of the Board of Commissioners, the number of board meetings, the educational background of members of the Board of Commissioners, and the international experience of members of the Board of Commissioners effect on the value of the company with the corporate social disclosure mediated Keywords: Coporate Governance, Board of Commisioner, Corporate Social Disclosure, and Firm Value.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Pasca Sarjana > Doktor > Ilmu Ekonomi - S3
    Depositing User: Figur Hisnu Aslam
    Date Deposited: 30 Mar 2017 13:49
    Last Modified: 30 Mar 2017 13:49
    URI: https://eprints.uns.ac.id/id/eprint/32866

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