BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

PENGARUH PENERAPAN TATA KELOLA DAN BIAYA CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

Suryawan, Diva Adhindha Triamandha (Unknown)
Susilandari, Caecilia Atmini (Unknown)



Article Info

Publish Date
15 Jul 2025

Abstract

This research aims to analyse the effect of corporate governance and corporate social responsibility (csr) on the firm’s value with financial performance as a mediation variable. The theory used agency theory and signalling theory to explain the relation independent variabel, mediating variable and dependent variable. Firm value was measured by price to book value. The sample used mining industry and the research periode was 2020 – 2023. The data analyses used descriptive statistics and multiple linear regressions. The result shows corporate governance is insignificant to the financial performance and firm value, csr expense has a positive significant to the financial performance bu unsignificant to the firm value. Financial performance is positive and significant to the firm’s value. And financial performance cannot mediate corporate governance and csr expense to the firm’s value.

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Journal Info

Abbrev

BALANCE

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...