PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL MODERASI

Authors

  • Aldy Febryawan Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Yekti Intyas Rahayu Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Alfiana Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang

Keywords:

Financial Performance, Corporate Social Responsibility, Disclosure, Good Corporate Governance, Corporate Value

Abstract

This study aims to determine: (1) the effect of financial performance on firm value, (2) the effect of corporate social responsibility in moderating the relationship between financial performance and firm value, (3) the effect of good corporate governance in moderating the relationship between financial performance and firm value. The approach in this research is in the form of descriptive quantitative research, and this type of research is included in the explanatory research category. This study uses secondary data in the form of financial reports published on the Indonesia Stock Exchange. The sample of this research is 25 companies in the consumer goods sector in 2017-2019 using purposive sampling technique. The data analysis technique in this study used multiple regression tests. The results of this study indicate that: (1) Financial performance has a positive and significant effect on firm value, (2) Disclosure of corporate social responsibility has a negative and insignificant effect in moderating the relationship between financial performance and firm value, (3) Good corporate governance has a negative and no effect. significant in moderating the relationship between financial performance and firm value.

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Published

2021-03-23

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Section

Articles