Pengaruh pengungkapan Corporate Social Responsibility terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel pemoderasi

This study aims to determine whether Good Corporate Governance is able to moderate the relationship between the extent of disclosure of corporate social responsibility and firm value in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study was purposive sampling in order to obtain a sample of 200 financial report data. Hypothesis testing uses a bootstrap technique. The tools used to analyze the data using IBM SPSS 26. The results of hypothesis testing state that Good Corporate Governance is not able to moderate the relationship between the extent of disclosure of Corporate Social Responsibility to firm value. Keywords: Corporate Social Responsibility, Good Corporate Governance, Corporate Value