{"id":"https://openalex.org/W2937813384","doi":"https://doi.org/10.28992/ijsam.v3i1.74","title":"Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable","display_name":"Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable","publication_year":2019,"publication_date":"2019-06-12","ids":{"openalex":"https://openalex.org/W2937813384","doi":"https://doi.org/10.28992/ijsam.v3i1.74","mag":"2937813384"},"language":"en","primary_location":{"id":"doi:10.28992/ijsam.v3i1.74","doi":"https://doi.org/10.28992/ijsam.v3i1.74","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v3i1.74","pdf_url":"http://unpas.id/index.php/ijsam/article/download/74/43","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://unpas.id/index.php/ijsam/article/download/74/43","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062200515","display_name":"Mukhtaruddin Mukhtaruddin","orcid":"https://orcid.org/0000-0003-2743-8080","observed_orcids":["https://orcid.org/0000-0003-2743-8080"]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mukhtaruddin Mukhtaruddin","raw_affiliation_strings":["Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-2743-8080","affiliations":[{"raw_affiliation_string":"Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107905752","display_name":"Ubaidillah Ubaidillah","orcid":"https://orcid.org/0000-0002-7190-5849","observed_orcids":["https://orcid.org/0000-0002-7190-5849","https://orcid.org/0000-0003-1776-8916"]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ubaidillah Ubaidillah","raw_affiliation_strings":["Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108544374","display_name":"Kencana Dewi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kencana Dewi","raw_affiliation_strings":["Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060468065","display_name":"Arista Hakiki","orcid":"https://orcid.org/0000-0002-3180-5907","observed_orcids":["https://orcid.org/0000-0002-3180-5907"]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arista Hakiki","raw_affiliation_strings":["Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015342857","display_name":"Nopriyanto Nopriyanto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nopriyanto Nopriyanto","raw_affiliation_strings":["Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I271888150"],"apc_list":null,"apc_paid":null,"fwci":10.765,"has_fulltext":true,"cited_by_count":72,"citation_normalized_percentile":{"value":0.97742806,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"3","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9639000296592712,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9639000296592712,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.03440000116825104,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/good-corporate-governance","display_name":"good corporate governance","score":0.972000002861023},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":1.0},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":1.0},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9459999799728394},{"id":"https://openalex.org/keywords/banks","display_name":"banks","score":0.9160000085830688},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9150000214576721}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8452210426330566},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.8264032602310181},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.737122118473053},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6977638006210327},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6798528432846069},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6504676938056946},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.6157940626144409},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.48348337411880493},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4589563012123108},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4330214858055115},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.41475093364715576},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.41308772563934326},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3070896863937378},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.19952738285064697},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.13482263684272766},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10295534133911133},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.28992/ijsam.v3i1.74","doi":"https://doi.org/10.28992/ijsam.v3i1.74","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v3i1.74","pdf_url":"http://unpas.id/index.php/ijsam/article/download/74/43","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:1be8db6d8dd1414793b2526fcf994d0c","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/1be8db6d8dd1414793b2526fcf994d0c","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management, Vol 3, Iss 1 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.28992/ijsam.v3i1.74","doi":"https://doi.org/10.28992/ijsam.v3i1.74","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v3i1.74","pdf_url":"http://unpas.id/index.php/ijsam/article/download/74/43","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2937813384.pdf","grobid_xml":"https://content.openalex.org/works/W2937813384.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W1490170611","https://openalex.org/W1525260352","https://openalex.org/W1531364750","https://openalex.org/W1551164444","https://openalex.org/W1572603029","https://openalex.org/W1913804460","https://openalex.org/W2013696463","https://openalex.org/W2028116485","https://openalex.org/W2036829732","https://openalex.org/W2098693427","https://openalex.org/W2101891427","https://openalex.org/W2132673321","https://openalex.org/W2140499413","https://openalex.org/W2167064060","https://openalex.org/W2234505631","https://openalex.org/W2322843048","https://openalex.org/W2323010137","https://openalex.org/W2509028494","https://openalex.org/W2527749719","https://openalex.org/W2561582463","https://openalex.org/W2588474701","https://openalex.org/W2605067580","https://openalex.org/W2770116749","https://openalex.org/W2785113368","https://openalex.org/W2905347486","https://openalex.org/W2920238455","https://openalex.org/W2991740378","https://openalex.org/W3121464887","https://openalex.org/W3156318170"],"related_works":["https://openalex.org/W7217131092","https://openalex.org/W2907883290","https://openalex.org/W4386031164","https://openalex.org/W4312767450","https://openalex.org/W4213061414","https://openalex.org/W3180256797","https://openalex.org/W4401649088","https://openalex.org/W2728998905","https://openalex.org/W4244425310","https://openalex.org/W3188111477"],"abstract_inverted_index":{"Good":[0],"corporate":[1,4,43,46,106,117,137,140],"governance":[2,44,107,138],"and":[3,15,45,139],"social":[5,47,118,141],"responsibility":[6,48,119,142],"can":[7],"assist":[8],"the":[9,13,22,27,31,39,133],"company":[10],"in":[11,20,68],"facing":[12],"challenges":[14],"risks":[16],"as":[17,55],"a":[18,56,121],"strategy":[19],"increasing":[21],"firm":[23,50,114,126,144],"value":[24,51],"by":[25,84,92],"building":[26],"right":[28],"image":[29],"from":[30],"stakeholders\u2019":[32],"view.":[33],"This":[34,88],"study":[35,102],"aims":[36],"to":[37],"determine":[38],"effect":[40,112],"of":[41,61,78,100],"good":[42,105,136],"on":[49,113,125,143],"with":[52],"financial":[53],"performance":[54,129],"moderating":[57],"variable.":[58],"The":[59,75,98],"population":[60],"this":[62,101],"research":[63],"is":[64,90],"banking":[65],"companies":[66,80],"listed":[67],"Indonesia":[69],"Stock":[70],"Exchange":[71],"(IDX)":[72],"for":[73],"2011\u20132015.":[74],"sample":[76],"consisted":[77],"23":[79],"which":[81],"were":[82],"selected":[83],"purposive":[85],"random":[86],"sampling.":[87],"data":[89],"analyzed":[91],"using":[93],"Partial":[94],"Least":[95],"Square":[96],"approach.":[97],"results":[99],"indicate":[103],"that":[104],"has":[108,120,130],"an":[109],"insignificant":[110],"positive":[111],"value;":[115],"otherwise":[116],"significant":[122],"negative":[123],"impact":[124],"value.":[127,145],"Financial":[128],"significantly":[131],"strengthened":[132],"relationship":[134],"between":[135]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":23},{"year":2022,"cited_by_count":13},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":7}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-04-25T00:00:00"}