ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar Di BEI Periode 2020-2023)

Penulis

  • Nabila Masithoh Rosyidani Universitas Muhammadiyah Surakarta, Indonesia
  • Lintang Kurniawati Universitas Muhammadiyah Surakarta, Indonesia

DOI:

https://doi.org/10.29040/jie.v9i3.17589

Abstrak

As economic entities, companies are not only oriented toward short-term profit attainment, but also aim to increase their long-term value by implementing Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), especially in the basic materials sector, which has considerable environmental and social impacts. This study explores how GCG and CSR affect firm value in companies listed in the basic materials sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. GCG is represented by managerial ownership, board of directors, board of commissioners, and audit committee. Using a quantitative approach with explanatory research, the study relies on secondary data gathered from annual company reports. The sample was selected through purposive sampling and analyzed using multiple linear regression along with classical assumption tests. The results show that GCG and CSR together have a significant impact on firm value, but when tested individually, only the board of directors shows a significant effect, while the other variables do not show a significant impact on firm value.

Diterbitkan

2025-07-02

Cara Mengutip

Rosyidani, N. M., & Lintang Kurniawati. (2025). ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar Di BEI Periode 2020-2023) . JURNAL ILMIAH EDUNOMIKA, 9(3). https://doi.org/10.29040/jie.v9i3.17589

Terbitan

Bagian

Articles

Citation Check