Jurnal Akuntansi dan Keuangan
Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan

GCG SEBAGAI VARIABEL MODERASI: CSR, IOS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

SURYADI, NANDA (Unknown)
KUSDIANA, YAYU (Unknown)
YUSNELLY, ARIE (Unknown)

Article Info

Publish Date
31 Jul 2025

Abstract

This study aims to determine Good Company Governance (GCG) as a moderation variable: Corporate Social Responsibility (CSR), Investment Opportunities Set (IOS) and Capital Structure against the value of state - owned companies listed on the IDX in 2018-2022. Data analysis techniques using Partial Least Square (PLS) method. This study used causality research design. The results of the measurement and disclosure of CSR, capital structure and GCG do not affect the value of the company. However, IOS has a positive impact on the value of the company. GCG can moderate the relationship between CSR and capital structure on the value of the company. Unlike GCG, which cannot moderate the interaction between IOS and company values.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Islam Indragiri

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...