PERAN MODERASI GOOD CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

MODERATE ROLE OF GOOD CORPORATE GOVERNANCE IN THE RELATIONSHIP OF CORPORATE SOCIAL RESPONSIBILITY WITH THE VALUE OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Tujuan penelitian ini untuk menguji dan menganalisis peran moderasi good corporate governance pada hubungan corporate social responsibility dengan nilai perusahaan pertambangan yang terdaftar di BEI periode 2015-2020. Metode dalam penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari www.idx.co.id  dan situs resmi website perusahaan sampel. Variabel bebas penelitian ini menggunakan corporate social responsibility disclousure. Variabel terikat yang digunakan adalah nilai perusahaan yang diproksikan tobins q. Variabel pemoderasi adalah good corporate governance yang berupa dewan komisaris independen. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan CSR berpengaruh signifikan terhadap nilai perusahaan dan uji moderasi menunjukkan bahwa good corporate governance memperkuat pengaruh CSR terhadap nilai perusahaan.

Kata Kunci: Corporate Social Responsibility, Nilai Perusahaan, Good Corporate Governance

This purpose of this study to examine and analyze the moderating role of good corporate governance in the relationship between corporate social responsibility and the value of mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The method in this study uses quantitative methods with secondary data obtained from www.idx.co.id and the official website of the sample company website. The independent variable of this research uses corporate social responsibility disclosure. The dependent variable used is the firm value proxied by Tobins q. The moderating variable is good corporate governance in the form of an independent board of commissioners. The analytical method used is Moderated Regression Analysis (MRA). The results show that CSR has a significant effect on firm value and the moderation test shows that good corporate governance strengthens the influence of CSR on firm value.

Keywords: Corporate Social Responsibility, Nilai Perusahaan, Good Corporate Governance