AFRE (Accounting and Financial Review) (Mar 2022)

Corporate Social Responbility, Corporate Governance, dan Corporate Risk Disclosure terhadap Nilai Perusahaan

  • Putri Astuti,
  • Yuli Chomsatu,
  • Agni Astungkara

DOI
https://doi.org/10.26905/afr.v5i1.7072
Journal volume & issue
Vol. 5, no. 1
pp. 11 – 19

Abstract

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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