Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)

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The Effect of Financial Performance and Company Size on Company Value with Corporate Social Responsibility and Good Corporate Governance as Moderation Variables

Authors
Heliani1, *, Meutia Riany1, Asrinur Siti Syarah1, Chitra Nur Risyanti1
1Faculty Economic and Humaniora, Nusa Putra University, Sukabumi, Indonesia
*Corresponding author. Email: Heliani@nusaputra.ac.id
Corresponding Author
Heliani
Available Online 30 August 2023.
DOI
10.2991/978-94-6463-226-2_5How to use a DOI?
Keywords
Corporate Social Responsibility; Good Corporate Governance; Firm Value
Abstract

This study aims to examine the effect of financial performance and company size on firm value with Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as moderating variables. The sample used in this research is a manufacturing company listed on the Indonesia Stock Exchange for the 2016–2021 period, from the results of the observation process, a total of 24 samples were obtained. The data analysis used is moderation regression analysis. The results of this study reveal that financial performance affects firm value and can be strengthened by Corporate Social Responsibility, but company size does not affect firm value and cannot be strengthened by Good Corporate Governance.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 August 2023
ISBN
10.2991/978-94-6463-226-2_5
ISSN
2352-5428
DOI
10.2991/978-94-6463-226-2_5How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Heliani
AU  - Meutia Riany
AU  - Asrinur Siti Syarah
AU  - Chitra Nur Risyanti
PY  - 2023
DA  - 2023/08/30
TI  - The Effect of Financial Performance and Company Size on Company Value with Corporate Social Responsibility and Good Corporate Governance as Moderation Variables
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
PB  - Atlantis Press
SP  - 48
EP  - 65
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-226-2_5
DO  - 10.2991/978-94-6463-226-2_5
ID  - 2023
ER  -