PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di BEI Periode 2021-2023)

Abstract

This study aims to obtain evidence on the effect of financial performance, Good Corporate
Governance, and Corporate Social Responsibility on firm value. This research is a
quantitative study. The population in this study are manufacturing companies in the
industrial sub-sector listed on the IDX for the period 2021-2023. Using a purposive
sampling technique, the sample obtained was 20 manufacturing companies in the
industrial sub-sector using secondary data obtained from the website www. idx.co.id. the
analysis techniques used are descriptive statistical analysis, multiple regression analysis,
classical assumption test, determination coefficient test, F test, and T test. Based on the
data obtained, testing was carried out using SPSS 25. The results of this study indicate that
financial performance has a positive and significant effect on firm value. Good Corporate
Governance projected by the independent board of commissioners has a positive and
significant effect on firm value. Good Corporate Governance projected by institutional
ownership has a negative but significant effect on firm value. Corporate Social
Responsibility has a positive but insignificant effect on firm value.