| Summary: |
This purpose of this research test the influence of a corporate governance in context corporate social responsibility and firm value. The corporate responsibility has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance is represented with managerial ownership, institutional ownership, independent commissary proportion, and the member of audit committee as the moderating variable.
This research uses purposive sampling method and sample study consist of companies that were listed at Indonesia Stock Exchange on 2008 to 2011, companies manufacturing that accounting report period become extinct each 31 december, so sample consists of 36 companiesand have 144 observation data.
The result shows that corporate social responsibility and corporate governance influence on firm value. Corporate governance influenced on the relation between corporate social responsibility disclosure on firm value. Corporate governance variable is a moderating variable on the relation between corporate social responsibility disclosure and firm value.
Keywords: corporate governance, corporate social responsibility,firm value, audit committee, independent commissary, institusional ownership, managerial ownership.
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