PENGARUH EARNING MANAGEMENT DAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Abstract

This study was conducted to examine the effect of earnings management and
corporate social responsibillity on company value. In this study, the researcher also
incorporated the mechanism of good corporate governance as a moderation
variable that tested the two independent variables against company value. The
research method used is descriptive method verifikatif by using tool of moderate
regression analysis test. For the purpose of the study, data collection was conducted
using the Company's top 50 issuers with the highest corporate governance (CG)
score of 2014 based on the assessment of the Indonesian Institute for Corporate
Directorship (IICD) using the ASEAN Corporate governance guidelines. The result of
this research shows that earnings management influence to corporate value,
corporate social responsibility influence to company value, and good corporate
governance mechanism that is managerial ownership, institutional ownership and
independent commissioner managed moderate earnings management relationship
and corporate social responsibility to company value.