The Effect Of Corporate Social Responsibility On Firm Value With Good Corporate Governance As A Moderating Variable

Fathoni, Mutiara Amanda Putri and UNSPECIFIED (2025) The Effect Of Corporate Social Responsibility On Firm Value With Good Corporate Governance As A Moderating Variable. Measurement: Jurnal Akuntansi, 19 (2). pp. 207-218. ISSN 2714-7053

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Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on company value and the role of Good Corporate Governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study uses a quantitative approach with secondary data analyzed using the Partial LeastSquares–Structural Equation Modeling (PLS-SEM) method. The results show that CSR does not have a significant effect on company value, and GCG is unable to moderate the relationship between CSR and company value. This study indicates that the implementation of CSR and the application of GCG are not yet fully perceived as factors that create economic value by investors.

Item Type:	Article
Uncontrolled Keywords:	Corporate Social Responsibility, Good Corporate Governance, Firm Value
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Mutiara Amanda Putri Fathoni
Date Deposited:	17 Jun 2026 04:04
Last Modified:	17 Jun 2026 04:04
URI:	http://eprints.umg.ac.id/id/eprint/16356

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