期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2021
卷号：116
期号：8
页码：47-62
DOI：10.18551/rjoas.2021-08.05
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：Investors have certain goals in making investments. The purpose of this study was to obtain empirical evidence regarding the effect of corporate social responsibility and good corporate governance on firm value and to examine the role of financial performance in moderating the effect of corporate social responsibility and good corporate governance on firm value. In this study, the sampling technique used nonprobability sampling method with purposive sampling technique while the sample criteria were companies that participated in the 2019-2020 PROPER period that got gold to blue rankings and the parent company that participated in the 2019-2020 PROPER period which was listed on the stock exchange and published an annual report in 2020, the research sample size was 36 companies. The data used in this research is secondary data. The data analysis technique used multiple linear regression and moderated regression analysis. The results of this study indicate that corporate social responsibility and good corporate governance have a positive effect on firm value, financial performance is able to moderate the effect of corporate social responsibility on firm value, but financial performance is not able to moderate the effect of good corporate governance on firm value. The implications that can be given from the research findings are that it can enrich the research model and support other empirical studies related to the influence of corporate social responsibility and good corporate governance on firm value and the role of financial performance in moderating the influence of corporate social responsibility and good corporate governance on firm value.
