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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Youdisanita Lering, Gabriela
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Economics, Econometrics & Finance

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PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI Youdisanita Lering, Gabriela; Muslichah, Muslichah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.593

Abstract

This study aims to analyze the effect of governance and financial performance on company value with corporate social responsibility as a moderating variable. The population in this study were 30 food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the purposive sampling method, with a sample of 17 companies. The research method used was quantitative causal with data sources in the form of secondary data listed on the Indonesia Stock Exchange. The results of the study produced 4 important findings. First, governance has a significant effect on company value, Second, financial performance has a significant effect on company value, Third, social responsibility strengthens the influence of governance on company value. Fourth, social responsibility strengthens the influence of financial performance on company value.
Co-Authors Muslichah Muslichah