Aryanto Aryanto, Christina Tri Setyorini


This study discusses corporate governance arrangements that are proxied by the board of independent commissioners, the audit board and complaints of social responsibility to the value of the company. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 58 companies consisting of the mining sector during the 2-year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with an analysis tool using SPSS 22. The results of this study indicate audit audit variables have a significant effect on firm value. While the independent commissioner variables and disclosure of social responsibility are not significant to the value of the company.


corporate governance, corporate social responsibility, firm value, mining company

Full Text:


Article Metrics

Abstract views : 325| PDF views : 0


Brigham, E., & Houston, J. F. (2001). Manajemen Keuangan II. Jakarta: Salemba Empat.

Debby, J. F., Yuniarti, E., & Saputra, D. (2014). Good Corporate Governance , Company ’ s Characteristics and Firm ’ s Value : Empirical Study of Listed Banking on Indonesian Stock Exchange. GSTF Journal on Business Review (GBR), 3(4), 81–88.

Dhaliwal, D. ., Li, O. ., Tsang, A., & Yang, Y. . (2011). Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. Accounting Review, 86(1), 59–100.

Gendron, Y., & Be, J. (2006). On the constitution of audit committee effectiveness. Accounting, Organizations and Society, 31, 211–239.

Habbash, M. (2016). Corporate Governance and Corporate Social Responsibility Disclosure: Evidince from Saudi Arabia. Proceedings of 10th International Scientific Conference on Economic and Social Development, (September), 267–282.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure. Journal of Financial and Economics, 3, 305–360.

Kolk, J. E. M., & Tulder, V. (2010). International business, corporate social responsibility and sustainable development. International Bussiness Review, 19(1).

Kusnadi, Y., & Sin, K. (2015). Audit Committees and Financial Reporting Quality in Singapore. Journal of Business Ethics, 2001.

Kusumaningtyas, T. K., & Andayani. (2015). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar pada Iindeks Sri-Kehati. Jurnal Ilmu & Riset Akuntansi, 4(7).

Liu, X., & Zhang, C. (2016). Corporate governance, social responsibility information disclosure, and enterprise value in China. Journal of Cleaner Production, 142, 1075–1084.

O’Callaghan, J. (2015). No Title. Retrieved from

Ratih, S., & Setyarini, Y. (2014). Pengaruh Good Corporate Governance (Gcg) Dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variable Intervening Pada Perusahaan Pertambangan Yang Go Public Di Bei. AKRUAL: Jurnal Akuntansi, 5(2), 115.

Rouf, A. (2011). The Relationship Between Corporate Governance and Value of the Firm in Developing Countries: Evidence from Bangladesh. The Journal of Applied Economics and Finance, 5(3).

Sampong, F., Song, N., Boahene, K. O., & Wadie, K. A. (2018). Disclosure of CSR Performance and Firm Value : New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure.

Sugiyono. (2014). Metode Penelitian Bisnis (Pendekatan Kuantitatif & Kualitatif). Bandung: CV. Alfabeta.

Suliyanto. (2011). Ekonometrika Terapan - Teori dan Aplikasi dengan SPSS. Yogyakarta: Penerbit ANDI.

Suwardjono. (2013). Teori Akuntansi. Yogyakarta: BPPE.

Thaharah, N. (2016). Pengaruh Mekanisme Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan LQ 45. Jurnal Ilmu Dan Riset Akuntansi, 5.

Widuri, K., Wibowo, B. J., & Yohananes. (2017). The Mediating Effect of Corporate Social Responsibility and Corporate Governance on the Company ’ s Firm Value. Research Journal of Social Sciences, 10(3), 1–7.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.