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) : 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)

Abstrak

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.