Peran Good Corporate Governance Dalam Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi pada Perusahaan yang Terindeks Pemeringkat CGPI 2018-2023)
DOI:
https://doi.org/10.38035/jafm.v5i6.1318Keywords:
Nilai Perusahaan, Corporate Social Responsibility, Good Corporate GovernanceAbstract
Tujuan dari penelitian ini adalah untuk mengidentifikasi peran Good Corporate Governance (GCG) dalam memoderasi pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan. Populasi yang diteliti mencakup perusahaan yang terindeks pemeringkat CGPI dan listing di BEI selama 2018 hingga 2023 dengan pemilihan sampel menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 42. Data penelitian diuji menggunakan software Smart PLS 4.0. Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif terhadap nilai perusahaan. GCG dengan proksi kepemilikan institusional dan dewan komisaris independen mampu memperkuat pengaruh CSR terhadap nilai perusahaan, sementara proksi rapat komite audit tidak mampu memperkuat pengaruh CSR terhadap nilai perusahaan.
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