Epyfami, Devintya Aleyda and Siswantaya, I Gede (2023) Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi. Analisis “ Jurnal Bisnis dan Akuntansi”, 23 (2). pp. 7-21. ISSN 1978-9750

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Abstract

This study aims to provide empirical evidence regarding the effect of Corporate Social Responsibility on firm value by using Good Corporate Governance as a moderating variable. The data used in this study are secondary data, namely the company's financial reports and annual reports. Data can be obtained through the website of each company and the official website of the Indonesia Stock Exchange. The dependent variable in this study is the company's value as measured using the Price Earning Ratio. The independent variable in this study is Corporate Social Responsibility as measured using CSRDI (corporate social responsibility disclosure index) with GRI (global reporting initiatives) indicators obtained from the website www.globalreporting.org. In addition, this study also uses a moderating variable, namely Good Corporate Governance. This study also uses company size as a control variable as measured by the natural logarithm of total assets. The data is processed using the IBM SPSS Statistics.26. The results of this study indicate that Corporate Social Responsibility does not have a positive influence on company value and Good Corporate Governance cannot moderate the relationship between Corporate Social Responsibility and company value.

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