The Influence Of Good Corporate Governance, Corporate Social Responsibility And Financial Performance On The Value Of Lq45 Companies Listed On The Indonesia Stock Exchange
Kata Kunci:
Corporate Social Responsibility, Financial Performance, Firm Value, ; Good Corporate GovernanceAbstrak
This study aims to prove the influence of Good Corporate Governance as measured by the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership, and audit committee size, Corporate Social Responsibility and financial performance as measured by return on assets and return on equity on LQ45 firm value. This study uses secondary data in financial, annual and sustainability reports. The sampling used a purposive sampling technique, resulting in 87 LQ45 company data. Analysis of the data used in the research is multiple linear regression analysis. The result shows that the board of independent commissioners, managerial ownership, corporate social responsibility, return on equity do not influence LQ45 firm value. Institutional ownership has a negative influence on LQ45 company value, and returns on assets have a positive impact on LQ45’s company value.
Referensi
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Fiadicha, F., & Hanny Y, R. (2018). Pengaruh Good Corporate Governance, Corporate Social Responsibility Dan Kinerja Keuangan Terhadap Nilai Perusahaan. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 1(1). https://doi.org/10.52447/jam.v1i1.737
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