The Effect of GCG on Company’s Value Mediated by CSR and Profitability on Banking Companies

Ardhi Aristo Alfarisi, Bambang Setyobudi Irianto, Negina Kencono Putri


The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variables was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR  positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.


GCG, CSR ,Profitability, Company Value

Full Text:


DOI: 10.31002/rak.v5i1.2715

Article Metrics

Abstract view : 55 times
PDF - 0 times


  • There are currently no refbacks.

Indexed in :


gambar gambar gambar


Creative Commons License

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

Jurnal RAK (Riset Akuntansi Keuangan)

P-ISSN: 2541-1209 E-ISSN: 2580-0213

published by : Accounting Department Faculty of Economics, Universitas Tidar