Akuisisi : Jurnal Akuntansi
Vol 21, No 1 (2025)

Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan

Prihantoro, Sony Anggun (Unknown)
Pramono, Hadi (Unknown)
Fitriati, Azmi (Unknown)
Wibowo, Hardiyanto (Unknown)



Article Info

Publish Date
02 May 2025

Abstract

The aim of this research is to empirically test the influence of corporate social responsibility (CSR), financial performance and GCG on company value. This research uses the variables Tobins'q, ROA, GCG and liquidity control variables. The method used is the multiple linear regression method. The sample used is a general banking company registered on the IDX that publishes an annual report and a sustainability report for the period 2018-2022. The research results show that the audit committee and liquidity have a positive effect on company value. CSR, the proportion of independent commissioners and the educational background of directors have no effect on company value. ROA and institutional ownership have a negative effect on company value

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...