Pengaruh Corporate Governance dan Profitabilitas Terhadap Nilai Perusahaan yang Dimoderasi oleh Pengungkapan Corporate Soscial Responsibility

Laila Alhidni Muaida, Nur Diana, Dewi Diah Fakhriyyah

Abstract


This research aims to examine the influence of corporate governance and profitability on company value which is moderated by disclosure of corporate social responsibility. Corporate governance and profitability are considered as independent variables, company value as the dependent variable, and corporate social responsibility as the moderating variable. The research methodology used in this research is quantitative using secondary data. Secondary data was obtained through company annual reports. The target population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period, with the sample size determined using a purposive sampling method to obtain 50 companies that meet the criteria. The hypothesis was tested through various statistical analyzes including descriptive statistics, instrument testing, normality test, classical assumption test, moderated regression analysis, and hypothesis testing using SPSS Version 25. The results of this research show that Corporate Governance and Profitability have a significant effect on company value, while Corporate Social Responsibility has no effect on company value. Then Corporate Social Responsibility is not able to moderate Corporate Governance on company value, and Corporate Social Responsibility is able to moderate Profitability on company value.

Keywords: Corporate governance, profitability, corporate social responsibility, company value


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References


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