Pengaruh corporate social responsibility terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi padaperusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2015
P Penelitian ini bertujuan untuk menguji apakah corporate social responsibilityberpengaruh terhadap nilai perusahaan dan apakah good corporate governanceberpengaruh pada hubungan corporate social responsibility terhadap nilaiperusahaan. Adapun good corporate governance diproksikan dengan komisarisindependen dan komite audit.Sampel penelitian ini adalah perusahaan pertambangan yang terdaftar di BEIperiode 2013-2015 sebanyak 31 emiten. Menggunakan teknik purposive sampling.Metode analisis dari penelitian ini menggunakan regresi berganda.Hasil dari penelitian ini menunjukkan bahwa variabel corporate socialresponsibility berpengaruh terhadap nilai perusahaaan secara signifikan, sedangkangood corporate governance proksi komisaris independen juga berpengaruh secarasignifikan terhadap hubungan antara corporate social responsibility dengan nilaiperusahaan, dan dilanjutkan dengan proksi komite audit yang berpengaruh secaratidak signifikan terhadap hubungan corporate social responsibilty dengan nilaiperusahaan.
F First of all this particular research aims Not only to test the leverage ofcorporate social responsibility to the corporate value but also the influence of goodcorporate governance to the relationship between corporate social responsibility andcorporate value. As for the good corporate governance which proxified byindependent commissioners and audit commitees.Secondly samples for this research are mining companies which were listedon BEI for periods 2013 – 2015 and consist of 31 issuers. This research usessampling purposive technique for samples collecting and double regression techniquefor the analysis methodFinally results from this specific research not only shows that there is asignificant leverage of corporate value which caused by variable of corporate socialresponsibibility but also a significant influence of the relationship between corporatesocial responsibility and corporate value which caused by the good corporategovernance which proxified by independent commisioners and not by auditcommitees.