JURNAL MANAJEMEN MOTIVASI
Vol 22 No 1 (2026): Jurnal Manajemen Motivasi

Profitability Moderates The Influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) Disclosure on The Company's Value

Lailatus Sa'adah (Unknown)
Wardhani , Emeralda Aprilia (Unknown)
Soedarman, Mohamad (Unknown)
Fernanda, Hadiana (Unknown)

Article Info

Publish Date
21 May 2026

Abstract

This study examines the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure on firm value, with profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, data from 16 companies (48 observations) were analyzed using Partial Least Squares (PLS). The results show that GCG and CSR positively and significantly affect firm value. Profitability significantly weakens the relationship between GCG and firm value but does not moderate the relationship between CSR and firm value. These findings highlight the importance of governance and CSR practices in enhancing firm value.

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...