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

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.