PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE VARIABEL MODERATING

  • Siti Sapia Latupono
  • Andayani Andayani
Keywords: Firm Value, Good Corporate Governance, Corporate Social Responsibility

Abstract

The purpose of this research is to gain empirical evidences to the examination of the influence
of corporate social responsibility (CSR) to the firm value, the examination of the influence of
good corporate governance to the firm values and the examination of the influence of corporate
social responsibility which is moderated by good corporate governance to the firm value. The
sample collection technique has been done by using purposive sampling method. The data
analysis techniques are multiple regression analysis and hypothesis test which is done by using
SPSS 20 version. Based on the results of the hypothesis test, it shows that corporate social
responsibility has influence on the firm value and good corporate governance which is proxy by
managerial ownership can influence the correlation between corporate social responsibility and
firm value.
Keywords: Firm Value, Good Corporate Governance, and Corporate Social Responsibility.

Published
2021-02-23