PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

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ABSTRACT

The Influence Of Good Corporate Governance, Corporate Social Responsibility And Financial Performance On The Value Of LQ45 Companies Listed On The Indonesia Stock Exchange

Name                                     : Maulana Mochammad Aldo S P

NIM                                        : 19080694105

Study Program                    : S1 Akuntansi

Faculty                                   : Ekonomika dan Bisnis

Name of Institution             : Universitas Negeri Surabaya

Adviser                                  : Susi Handayani, S.E., Ak., M.Ak., CA.

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 the form of financial reports, annual reports and sustainability reports. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange during 2019-2021 periods. The sampling used a purposive sampling technique which resulted in a total of 29 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 does not have any influence on LQ45 firm value. Institutional ownership has an negative influence on LQ45 firm value and return on assets has an positive influence on LQ45 firm value.

Keywords: Good Corporate Governance; Corporate Social Responsibility, Financial Performance; Firm Value