AZIZAH, Wafiq Yuni (2022) Analysis the Effect of Good Corporate Governance and Corporate Social Responsibility Disclosure on Firm Value with Intellectual Capital Disclosure as Moderating Variable. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is secondary data research on companies listed on the Indonesia Stock Exchange (IDX) and indexed on the SRI-KEHATI stock index from 2019 to 2021. This research takes the title "Analysis of the Effect of Good Corporate Governance and Corporate Social Responsibility Disclosure on Firm Value with Intellectual Capital Disclosure as a Moderating Variable”. The purpose of this study is to determine the effect of good corporate governance, which is proxied by two mechanisms, namely the board of independent commissioners and the board of directors, then corporate social responsibility disclosure on firm value, and to find out whether intellectual capital disclosure can moderate the effect of an independent board of commissioners, boards of directors, and corporate social responsibility disclosure of firm value. This research is supported by agency theory, stakeholder theory, and signaling theory. The hypotheses proposed in this study include (1) H1: The independent board of commissioners has a positive effect on company value, (2) H2: The proportion of the board of directors has a positive effect on company value, (3) H3: Corporate social responsibility disclosure has a positive effect on company value, (4) H4: Intellectual Capital Disclosure can moderate the influence of the independent board of commissioners on company value, (5) H5: Intellectual Capital Disclosure can moderate the influence of the board of directors on company value, and (6) H6: Intellectual Capital Disclosure able to moderate the effect of corporate social responsibility disclosure on company value. The population in this study are all companies listed on the Indonesia Stock Exchange that included in the SRI-KEHATI index. The samples used in this study are companies included in the SRI-KEHATI index in 2019, 2020, and 2021. The total population is 33 companies. While the number of samples obtained was 29 companies. The sampling technique was carried out using the purposive sampling method with the following criteria: (1) Companies listed on the Indonesia Stock Exchange (IDX) that are included in the SRI-KEHATI index in 2019, 2020 and 2021, (2) Companies publish annual reports and sustainability reports for 2019, 2020 and 2021 which can be accessed through the official website of the Indonesia Stock Exchange, namely www.idx.co.id, and through the official address of each company, and (3) the company provides complete data and information regarding the variables used in research. The good corporate governance variable in this study is measured using the ratio of the independent board of commissioners and the total board of directors owned by the company. The corporate social responsibility disclosure variable is measured using the corporate social responsibility disclosure index regarding the GRI Standard. The moderating variable of intellectual capital disclosure is measured using the intellectual capital disclosure index (ICD Index). And for the dependent variable, namely firm value, is measured using Tobin's Q ratio. The data that has been collected is analyzed using SmartPLS (Partial Least Square) software version 3.2.9. Based on the results of research and data analysis using SmartPLS (Partial Least Square) shows that: (1) The Independent Board of Commissioners has a positive and significant effect on company value, (2) The Board of directors has a negative and significant effect on company value, (3) Corporate social responsibility disclosure has no effect on firm value, (4) Intellectual capital disclosure is able to moderate the influence of the Independent Board of Commissioners on company value, (5) Intellectual capital disclosure is able to moderate the effect of the board of directors on company value, and (6) Intellectual capital disclosure is able to moderate the effect of corporate social responsibility disclosure on firm value. The implications of this research theoretically should be able to provide developments in the field of financial accounting related to good corporate governance, corporate social responsibility disclosure, and intellectual capital disclosure to companies on the Indonesia Stock Exchange, especially those included in the SRI-KEHATI index. Then the practical implications are the results of this research should be able to become suggestions and considerations for companies listed on the IDX, especially those indexed by SRI-KEHATI, to maximize their roles and functions in the mechanism of good corporate governance, corporate social responsibility disclosure, and related intellectual capital disclosure so that can increase firm value. Then for investors, the results of this study can be used as suggestions and material for consideration in analyzing, determining, and making decisions on the companies, they will choose to invest their capital in, especially investors who have invested in companies that are included in the SRI-KEHATI index list.

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