Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Pemoderasi
DOI:
https://doi.org/10.35137/jabk.v10i1.32Keywords:
Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Company performance, Company ValueAbstract
This study aims to examine the Effect of Good Corporate Governance and Corporate Social Responsibility
on Company Value with Financial Performance as a Moderator, Mining Companies Registered on the IDX
for the 2020-2022 period. The data used in this research is quantitative data. The sampling technique using
purposive sampling obtained a total sample of 66 data. The results of the study show that GCG has no effect
on firm value. Corporate Social Responsibility has an effect on company value. Financial performance
cannot moderate the relationship between GCG and company value. Financial performance is able to
moderate the relationship between CSR disclosure and firm value.
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