Articlediamond2019

Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable

Mukhtaruddin Mukhtaruddin · Ubaidillah Ubaidillah · Kencana Dewi · Arista Hakiki · Nopriyanto Nopriyanto

72 citations0/0 files storedIndonesian Journal of Sustainability Accounting and Management

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Governance and Financial Management Corporate Finance and Governance Corporate Social Responsibility Reporting

Abstract

Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 72 citations exist upstream.

References

2010Corporate Social Responsibility as a Conflict Between Shareholders 2011Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility 2017The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China 2010Determinants of voluntary CSR disclosure: empirical evidence from Germany 2004Bringing the environment into bank lending: implications for environmental reporting 2016Structural Equation Modeling Metode Alternatif dengan Partial Least Squares (PLS)2019ESG Performance and Shareholder Value Creation in the Banking Industry: International Differences 2009The Power of Good Corporate Governance: Teori dan Implementasi

Cited by

2023Do sustainability practices contribute to the financial performance of banks? An analysis of banks in Southeast Asia 2023Green Corporate Governance, Green Finance, and Sustainable Performance Nexus in Chinese SMES: A Mediation Moderation Model 2024Risk and reward: unraveling the link between credit risk, governance and financial performance in banking industry 2024Corporate governance characteristics and involvement in ESG activities: current trends and research directions

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.