<![CDATA[The purpose of this study is to test and explain the effect of good corporate governance and corporate social responsibility on company value with profitability as a moderating variable and company size as a control variable. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 26 companies. In this study, the sampling method used purposive sampling technique or based on certain criteria. Inferential analysis in this study used SmartPLS software version 4 which started from model measurement (outer model), model structure (inner model) and hypothesis testing (bootstrapping). The results of the study showed that there was a control variable, GCG had a significant effect on company value. However, when the control variable, namely company size, was included in the research model, GCG did not have a significant effect on company value. CSR did not have a significant effect on company value. Likewise, when the control variable was included in the research model, CSR also did not have a significant effect on company value. Thus, company size does not affect the effect of CSR on company value. Before the control variable, profitability had a significant effect on company value. Likewise, when the control variable is included in the research model, profitability also has a significant effect on company value. Profitability is able to play a role in moderating all the effects of GCG on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a weakening nature. Profitability is able to play a role in moderating all the effects of CSR on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a strengthening nature. company size acts as a control variable for the effect of good corporate governance and social responsibility on company value.]]>
