PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MENGGUNAKAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI: PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MENGGUNAKAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MENGGUNAKAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

Abstract

This study aims to examine the effect of financial performance on company value by using corporate social responsibility and good corporate governance as moderating variables in food ans baverage sub sector companies listed on the Indonesia Stock Exchange For the 2017-2022 period. The sampling technique used is purposive sampling. The research sample is 15 companies. The type of data is secondary data optained from the annual financial reports of each

sample company. This research uses quantitative methods. The data analysis used is the classical assumption test, model selection test, hypothesis test(t test), determination coefficient test, and moderated regression analysis test. The data is processed using Eviews 12. The selected model is the random effect model, after conducting the chow test, hausman test, and langrange multiplier test. The result of this study indicate that financial performance has a positive and significant effect on firm value, then corporate social responsibility has a positive and significan effect and firm value and can influence and strengthen the relationship between finansial performance on firm value, then good corporate governance has a positive and signifanct effect on firm value but cannot influence weaken the relationship between financial performance on firm value.