PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Abstract

Corporate Social Responsibility (CSR) is an effort to maintain the company's position in competition by maintaining harmony with consumers. Not only CSR, companies must also strengthen the company's internal by implementing Good Corporate Governance (GCG) and financial performance. CSR, GCG, financial performance can increase The purpose of this research is to examine the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG) as measured using audit committees and institutional ownership, as well as company performance as measured using return on assets on measured company value. using the Tobin's Q ratio. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample in this study was obtained using purposive sampling with 4 predetermined criteria so that a sample of 28 companies was obtained with a total of 112 data. This type of research is quantitative research. The analytical method used in this study is multiple linear regression analysis using the SPSS version 25 program. The results of this research analysis show that institutional ownership and return on assets have a significant positive effect on firm values. While the audit committee and corporate social responsibility have no effect on firm value.