Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi

Authors

  • Adinata Kurnia Putra Universitas Jambi
  • Yuliusman
  • Muhammad Ridwan

DOI:

https://doi.org/10.56916/jimab.v4i3.2820

Keywords:

CSR, GCG, Nilai Perusahaan, Kinerja Keuangan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) terhadap nilai perusahaan, serta untuk menguji apakah kinerja keuangan mampu memoderasi hubungan antara CSR dan GCG terhadap nilai perusahaan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility berpengaruh positif terhadap nilai perusahaan, yang berarti semakin tinggi tingkat tanggung jawab sosial yang dilakukan perusahaan maka semakin meningkat pula persepsi investor terhadap nilai perusahaan. Good Corporate Governance juga berpengaruh positif terhadap nilai perusahaan, yang menunjukkan bahwa penerapan prinsip transparansi, akuntabilitas, dan independensi mampu meningkatkan kepercayaan investor.

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Published

2025-12-31

How to Cite

Putra, A. K., Yuliusman, & Muhammad Ridwan. (2025). Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi. Journal of Innovation in Management, Accounting and Business, 4(3), 644–653. https://doi.org/10.56916/jimab.v4i3.2820

Issue

Vol. 4 No. 3 (2025)

Section

Articles

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Copyright (c) 2025 Adinata Kurnia Putra, Yuliusman, Muhammad Ridwan

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