Analisis Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan Pertambangan Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022

Abstract

This study aims to determine and analyze the influence of Corporate Social Responsibility and Good Corporate Governance on the Firm Value of oil and gas mining companies listed on the Indonesian Stock Exchange from the 2018 to the 2022 period. This research is an associative research and the type of data used is secondary data obtained from financial reports and annual reports of companies published on the website of the Indonesian Stock Exchange (www.idx.co.id) and on the website of the related companies. The population of this study is all oil and gas mining companies listed on the Indonesian Stock Exchange in 2018-2022. The total population is 19 companies. Based on the predetermined criteria, the number of companies that meet the sample criteria is 15 companies. The data analysis technique used is the multiple linear regression analysis of panel data technique with the Common Effect Model approach. The results of the study show that Corporate Social Responsibility has a positive and significant effect on Company Value, Good Corporate Governance proxied by Institutional Ownership has a positive and significant effect on Company Value, the Good Corporate Governance proxied by the Independent Board of Commissioners has a positive and significant effect on Company Value, and the Good Corporate Governance proxied by the Audit Committee has a positive and insignificant effect on Firm Value.