The Influence Of Governance And Company Size On Company Value With The Disclosure Of Social Responsibility As A Mediation Variable In Food And Beverages Companies For The 2019-2021

Siti Nurdiana Indah ; Irvan Noormasyah
International Journal Of Accounting, Management, A... 📅 2023 Vol 1, No 2 🔗 DOI: 10.56696/ijamer.v1i2.10
Abstract
This research aims to determine the influence of governance and company size on company value with disclosure of corporate social responsibility as a mediating variable. This research uses an associative research method with a quantitative approach, which is measured using a multiple linear regression method using the Statistical Program for Social Science (SPSS) version 25. The population in this research is food and beverages companies registered on the BEI for the 2019-2021 period. The data collection technique used purposive sampling which obtained 19 research samples with an observation period of 3 years for a total of 57 samples. The results of this research show that Independent Board of Commisioners influence company value. Audit Committee has an effect on company value. Company size influences company value.  Independent Board of Commisioners have no effect on company value through Corporate Social Responsibility disclosure. Audit Committee has no effect on company value through Corporate Social Responsibility disclosure. Company size influences company value through Corporate Social Responsibility disclosure.
Keywords
Independent Board of Commisioners; Audit Committee; Company Size; Coorporate Social Responsibility
How to Cite

Siti Nurdiana Indah & Irvan Noormasyah (2023). The Influence Of Governance And Company Size On Company Value With The Disclosure Of Social Responsibility As A Mediation Variable In Food And Beverages Companies For The 2019-2021. International Journal Of Accounting, Management, And Economics Research, 1(2). https://doi.org/10.56696/ijamer.v1i2.10

Siti Nurdiana Indah; Irvan Noormasyah, "The Influence Of Governance And Company Size On Company Value With The Disclosure Of Social Responsibility As A Mediation Variable In Food And Beverages Companies For The 2019-2021," International Journal Of Accounting, Management, And Economics Research, vol. 1, no. 2, 2023.

Siti Nurdiana Indah; Irvan Noormasyah. "The Influence Of Governance And Company Size On Company Value With The Disclosure Of Social Responsibility As A Mediation Variable In Food And Beverages Companies For The 2019-2021." International Journal Of Accounting, Management, And Economics Research, vol. 1, no. 2, 2023.

Siti Nurdiana Indah; Irvan Noormasyah. "The Influence Of Governance And Company Size On Company Value With The Disclosure Of Social Responsibility As A Mediation Variable In Food And Beverages Companies For The 2019-2021." International Journal Of Accounting, Management, And Economics Research 1, no. 2 (2023).

Siti Nurdiana Indah & Irvan Noormasyah (2023) 'The Influence Of Governance And Company Size On Company Value With The Disclosure Of Social Responsibility As A Mediation Variable In Food And Beverages Companies For The 2019-2021', International Journal Of Accounting, Management, And Economics Research, 1(2). doi: 10.56696/ijamer.v1i2.10.

Siti Nurdiana Indah; Irvan Noormasyah. The Influence Of Governance And Company Size On Company Value With The Disclosure Of Social Responsibility As A Mediation Variable In Food And Beverages Companies For The 2019-2021. International Journal Of Accounting, Management, And Economics Research. 2023;1(2).

Artikel Terkait

The Effect of Accountability, Work–Life Balance, and Independence on Audit Quality at Public Accounting Firms (KAP) in Pekanbaru

Zahra Darmayati Ginting, Siti; Zahra Darmayati Ginting, Siti; Ramashar, Wira

How GCG, Profitability, Firm Size, Leverage Affect the Value Company of IDX-Listed Consumer Products Companies?

Gotama Tie, Vivin; Indah Hernawati, Retno

A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB

Wijaya, Irvan; Darmi Astuti, Sih; Eko Waluyo, Dwi; Nur Chasanah, Amalia

Implementation of Green Accounting and Material Flow Cost Accounting in Supporting Sustainable Development

Artamevia Pamudya, Fani; Yudha Tama, Riz; Summaryati, Anna

The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )

Sugeng Hartanto, Alik; Susilowati Mardjono, Enny

Service Quality and Emotional Experience as Key Drivers of E-Wom in the Hospitality Sector

Muhammad Zain Maajid; Mahmud Mahmud; Tubagus Achmad Darodjat
Tren Sitasi Jurnal