CD Skripsi
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI
This study aims to examine and analyze the influence of the independent board of
commissioners, audit committee, and environmental performance on company value with
corporate social responsibility (CSR) as a moderation variable listed on the Indonesia
Stock Exchange in 2019-2022. The sampling technique of this study used the purposive
sampling method and samples were obtained by 25 companies. The data analysis method
used, namely multiple linear regression analysis with and MRA (Moderated Regression
Analysis) using IBM SPSS Statistics 25 application. The findings of this study show that
audit committees and environmental performance moderated by corporate social
responsibility (CSR) have an effect on corporate value. While the independent board of
commissioners, environmental performance, independent board of commissioners
moderated by corporate social responsibility (CSR) and audit committee moderated by
corporate social responsibility (CSR) have no effect on corporate value.
Keywords:Independent Board of Commissioners, Audit Committee, Environmental
Performance, Corporate Social Responsibility, Corporate Values
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