Ukuran Perusahaan Memodersi Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Firm Value

Authors

  • Yulyanah Universitas Pamulang, Indonesia
  • Sri Agustina Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/mantap.v4i2.9194

Keywords:

Good Corporate Governance, Corporate Social Responsibility, Firm Value, Ukuran, Perusahaan

Abstract

Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap Firm Value (Nilai Perusahaan), serta menguji kemampuan Ukuran Perusahaan sebagai variabel pemoderasi. Menggunakan landasan Signaling Theory, Agency Theory, dan Stakeholder Theory, studi ini mengamati seluruh perusahaan yang terdaftar di BKG Foundation periode 2023–2024. Melalui teknik purposive sampling, sampel dipilih berdasarkan kriteria kelengkapan laporan keuangan dan penerbitan Sustainability Report berbasis standar Global Reporting Initiative (GRI), sehingga diperoleh 100 populasi dari 197 populasi. Metode analisis data yang diterapkan adalah Regresi Data Panel (Common/Fixed/Random Effect Model) dan Moderated Regression Analysis (MRA). Dalam penelitian ini, Firm Value diukur menggunakan rasio Tobin’s Q, GCG diukur melalui Content Analysis berbasis 25 rekomendasi SEOJK, CSR diukur dengan Corporate Social Responsibility Disclosure Index (CSRDI), dan Ukuran Perusahaan dihitung menggunakan logaritma natural total aset. Secara praktis, kontribusi penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi investor dalam pengambilan keputusan investasi, serta membantu manajemen dan regulator dalam menyusun kebijakan keuangan berkelanjutan yang optimal di Indonesia.

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Published

2026-09-11

How to Cite

Yulyanah, & Sri Agustina. (2026). Ukuran Perusahaan Memodersi Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Firm Value. Journal of Management Accounting, Tax and Production, 4(2), 361–369. https://doi.org/10.57235/mantap.v4i2.9194

Issue

Vol. 4 No. 2 (2024): September 2026

Section

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