Tanggung Jawab Sosial Dan Kompensasi Direksi Dalam Memoderasi Tata Kelola Perusahaan Dengan Nilai Perusahaan Di Indonesia

Abstract

This study aims to examine and explain the effect of corporate governance on firm value in Indonesia, examine and explain the role of corporate social responsibility and directors' compensation in moderating the effect of corporate governance on firm value in Indonesia. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) for the 2018 period using secondary data sources, consisting of 619 companies, of which 514 companies were used as samples using purposive sampling. The analytical method used is moderated regression analysis (MRA) with SPSS. The results show that corporate governance has a positive and significant effect on firm value, corporate social responsibility and directors' compensation are able to moderate the effect of corporate governance on firm value in Indonesia.