APAKAH CORPORATE SOCIAL RESPONSIBILITY MAMPU MEMPERKUAT GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Shalina Qinta, Pratiwi and Pancawati, Hardiningsih APAKAH CORPORATE SOCIAL RESPONSIBILITY MAMPU MEMPERKUAT GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha.

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Abstract

This study aims to analyze and examine the effect of Good Corporate Governance and profitability on corporate value strengthening the role of Corporate Social Responsibility. The population of this study is the telecommunications and pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The sampling technique using purposive sampling obtained a sample of 16 companies. The analytical method uses Moderating Regression Analysis (MRA). Based on the results of testing Good Corporate Governance has a significant negative effect on Corporate Social Responsibility on firm value, while profitability has no significant positive effect on firm value. Corporate Social Responsibility is able to strengthen the relationship between Good Corporate Governance and company value, while Corporate Social Responsibility is not able to moderate the relationship between profitability and company value.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	03 Jan 2024 02:34
Last Modified:	03 Jan 2024 02:56
URI:	https://eprints.unisbank.ac.id/id/eprint/9854

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