The Impact of Social Media Message Features on Investorss Perception of Firm Value: The Mediating Effect of Social Media Interactions

Kipp, Peter; Tadesse, Amanuel F.; Zhang, Yibo

doi:10.2139/ssrn.2904677

Cited by 1 publication

(1 citation statement)

References 39 publications

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“…In the last few years, internet user especially social media in every country grew larger, information can be spread out really quickly and could have direct impact for some publicly traded companies (Kipp, 2017). Some of those information could be about firm reputation.…”

Section: Introductionmentioning

confidence: 99%

The Effect Of Sustainability Report Disclosure and GCG Toward Firm Value Moderated By Information Asymmetry in CGPI Participants 2012-2015

Yulianingsih¹,

Sueb²,

Hasyir³

2018

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AbstrakTujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pengungkapan laporan keberlanjutan dan GCG terhadap nilai perusahaan yang dimoderasi oleh asimetri informasi pada peserta CGPI 2012CGPI -2015 Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sampel adalah berbagai perusahaan yang berpartisipasi dalam CGPI Scoring. Berdasarkan hasil purposive sampling ada 8 perusahaan yang sesuai dengan kriteria selama periode observasi 2012-2015, sehingga ada 32 sampel dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan analisis regresi moderat. Berdasarkan uji statistik, disimpulkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif signifikan terhadap nilai perusahaan, GCG tidak memiliki pengaruh signifikan terhadap nilai perusahaan, asimetri informasi memoderasi pengaruh laporan keberlanjutan terhadap nilai perusahaan, dan asimetri informasi tidak memoderasi pengaruh GCG terhadap nilai perusahaan. Kami menyarankan bahwa peneliti berikutnya untuk menggunakan proxy lain untuk mengukur GCG di samping CGPI tanpa kehilangan kelengkapannya dan dengan tambahan informasi internal dan kualitatif dan untuk memperluas ruang lingkup sampel (tidak terbatas pada peserta CGPI). AbstractThe purpose of this study is to find out how big the influence of sustainability report disclosure and GCG toward firm value moderated by information asymmetry in CGPI participants 2012-2015. The research method used in this study is descriptive quantitative. The samples are various firm who participate in CGPI Scoring. Based on the results of purposive sampling there are 8 firms that fit into the criteria during observation period of 2012-2015, so there are 32 samples in this research. Data analysis technique used in this research is multiple linear regression analysis and moderated regression analysis. Based on statistical test, concluded that sustainability report disclosure has significant positive effect towards firm value, GCG has no significant effect towards firm value, information asymmetry moderated the effect of sustainability report towards firm value, and information asymmetry did not moderated the effect of GCG towards firm value. We suggest that the next researcher to use other proxy to measure GCG beside CGPI without losing it"s comprehensiveness and with added internal and qualitative information and to expand the scope of the sample (not limited to CGPI participant).

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Section: Introductionmentioning

confidence: 99%