Worksheet : Jurnal Akuntansi
Vol 5, No 2 (2026)

Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Periode 2020-2024

Bahar, Nurfadjriani (Unknown)
Idris, Hariany (Unknown)
Dunakhir, Samirah (Unknown)



Article Info

Publish Date
01 Apr 2026

Abstract

This analyze the Influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in the Basic and Chemical Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. The variables of this study are Good Corporate Governance (X1) which is measured using Managerial Ownership, while the Corporate Social Responsibility variable (X2) is measured by the Corporate Responsibility Disclosure Index and the Company Value variable (Y) is measured by Price to Book Value. The population of this study is 85 basic and chemical industry sector companies listed on the IDX in 2020-2024 while the sample is 13 companies taken using a purposive sampling technique. Quantitative data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) based on the t-statistical test, the GCG value obtained is t count 5.306 with a significance value of 0.000 <0.05. This shows that managerial ownership has a significant effect on company value so that H1 is accepted, (2) based on the t-statistic test, the corporate social responsibility value obtained is t count 5.377 with a significance value of 0.000 < 0.05.

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Journal Info

Abbrev

worksheet

Publisher

Subject

Economics, Econometrics & Finance

Description

Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan ...