Peran good corporate governance memoderasi hubungan antara corporate social responsibility, leverage, dan profitabilitas pada nilai perusahaan kesehatan

Abstract

Abstrak Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, dan profitabilitas terhadap nilai perusahaan, serta menguji dan menganalisis peran good corporate governance dalam memoderasi pengaruh corporate social responsibility, leverage, dan profitabilitas terhadap nilai perusahaan. Sampel dalam penelitian ini adalah 11 perusahaan sektor kesehatan yang terdaftar di BEI periode 2016-2020. Pengambilan sampel peneliti menggunakan teknik purposive sampling. Pengujian data menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan variabel CSR tidak berpengaruh terhadap nilai perusahaan, variabel leverage dan profitabilitas berpengaruh terhadap nilai perusahaan, variabel CSR melalui GCG berpengaruh terhadap nilai perusahaan, variabel leverage dan profitabilitas melalui GCG tidak berpengaruh terhadap nilai perusahaan Kata kunci: Corporate social responsibility; leverage; profitabilitas; good corporate governance; nilai perusahaan The role of good corporate governance moderating the relationship between corporate social responsibility, leverage, and profitability in health company value Abstract The purpose of this study was to examine and analyze the effect of corporate social responsibility, leverage, and profitability on firm value, as well as to examine and analyze the role of good corporate governance in moderating the effect of corporate social responsibility, leverage, and profitability on firm value. The sample in this study were 11 health sector companies listed on the IDX for the 2016-2020 period. Sampling researchers used purposive sampling technique. Testing the data using path analysis (path analysis). The results showed that CSR variables had no effect on firm value, leverage and profitability variables had no effect on firm value, CSR variables through GCG had an effect on firm value, leverage and profitability variables through GCG had no effect on firm value.