The Mediating Role of Financial Performance on The Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value

Authors

  • Zeni Rusmawati Universitas Muhammadiyah Surabaya
  • Nurullaili Mauliddah Universitas Muhammadiyah Surabaya
  • Tyasha Ayu Melynda Sari Universitas Muhammadiyah Surabaya

DOI:

https://doi.org/10.33506/sl.v14i1.3839

Keywords:

Corporate Social Responsibility, Good Corporate Governance, Financial Performance, Firm Value

Abstract

This research aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance on firm value with financial performance as a mediating variable. The research used quantitative research using panel data and multiple regression analysis with SPSS 27. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The number of observation samples is 90. The results of this research indicate that financial performance cannot mediate the influence of CSR on company value, but financial performance can mediate the influence of GCG on firm value. This implies that investors will pay attention to the company's financial performance, when looking at corporate governance (GCG).

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Published

2024-11-18

How to Cite

Rusmawati, Z., Mauliddah, N., & Sari , T. A. M. (2024). The Mediating Role of Financial Performance on The Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value . SENTRALISASI, 14(1), 183–201. https://doi.org/10.33506/sl.v14i1.3839

Issue

Vol. 14 No. 1 (2025): January

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