GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN TERDAFTAR INDEKS IDX ESG LEADERS TAHUN 2021-2023

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE IN COMPANIES LISTED ON THE IDX ESG LEADERS INDEX FOR 2021-2023

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening pada perusahaan terdaftar Indeks IDX ESG Leaders tahun 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif. Sampel pada penelitian ini berjumlah 46 perusahaan yang terdaftar Indeks IDX ESG Leaders tahun 2021-2023. Hasil penelitian menunjukkan bahwa Good Corporate Governance dan Corporate Social Responsibility tidak berpengaruh terhadap nilai perusahaan. Kinerja keuangan sebagai variabel intervening hanya mampu memediasi pengaruh Dewan Direksi, Dewan Komisaris Independen, dan Corporate Social Responsibility terhadap nilai perusahaan. Tetapi, kinerja keuangan tidak mampu memediasi pengaruh Komite Audit terhadap nilai perusahaan.

Kata kunci: good corporate governance, dewan direksi, dewan komisaris independen, komite audit, corporate social responsibility, kinerja keuangan, nilai perusahaan

This research aims to determine the influence of Good Corporate Governance and Corporate Social Responsibility on company value with financial performance as an intervening variable in companies listed on the IDX ESG Leaders Index for 2021-2023. This research uses a quantitative approach. The sample in this study was 46 companies listed on the IDX ESG Leaders Index for 2021-2023. The research results show that Good Corporate Governance and Corporate Social Responsibility have no effect on company value. Financial performance as an intervening variable is only able to mediate the influence of the Board of Directors, Independent Commissioners, and Corporate Social Responsibility on company value. However, financial performance is unable to mediate the influence of the Audit Committee on company value.

Keywords: good corporate governance, the board of directors, independent commissioners, the audit committee, corporate social responsibility, financial performance, company value