GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY VALUE AND RETURN ON ASSET AS MODERATING VARIABLE

Authors

  • Garin Indriawati Faculty Economics and Business, Universitas Mercu Buana.

Keywords:

Corporate Social Responsibility, Good Corporate Governance, Profitability, and Company Value

Abstract

This study aims to analyze the effect of Good Corporate Governance and corporate social
responsibility disclosure on Firm Value with profitability as a moderating variable. The sampling technique
used was purposive sampling. What researched Manufacturing Companies in Indonesia and Malaysia
included in the ASEAN CG Scorecard with a 2017-2019 research time span. The purpose of this study is to
determine the effect of Good Corporate Governance and disclosure of Corporate Social Responsibility on
Company Value with profitability as a moderating variable. This study shows that Good Corporate
Governance and disclosure of Corporate Social Responsibility have a significant effect on Company Value,
and profitability can moderate the relationship between Good Corporate Governance and corporate social
responsibility disclosure on Firm Value.

Published

2023-08-04

How to Cite

Garin , I. (2023). GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY VALUE AND RETURN ON ASSET AS MODERATING VARIABLE. Interdisciplinary Journal of Educational Practice (IJEP), 10(1), 22–37. Retrieved from https://sadijournals.org/index.php/IJEP/article/view/296

Issue

Vol. 10 No. 1 (2023): January-March

Section

Review Paper
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