PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Jasa Dan Manufaktur Yang Terdaftar Di Jakarta Islamic Index Tahun 2019-2023)

REINA, BINTI MUHAMAD SUGIANTO (2026) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Jasa Dan Manufaktur Yang Terdaftar Di Jakarta Islamic Index Tahun 2019-2023). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan serta menguji peran Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan jasa dan manufaktur yang terdaftar di Jakarta Islamic Index periode 2019–2023. GCG diproksikan melalui dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, dan komite audit. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan laporan keberlanjutan. Analisis dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) melalui EViews 10. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh signifikan terhadap nilai perusahaan. Kepemilikan manajerial terbukti memoderasi hubungan CSR dan nilai perusahaan secara positif, sedangkan dewan komisaris independen, kepemilikan institusional, dan komite audit tidak berperan sebagai moderator. Secara simultan, model penelitian berpengaruh signifikan dengan nilai R² sebesar 94,88%. Kata kunci: Corporate Social Responsibility, Good Corporate Governance, Jakarta Islamic Index, Kepemilikan Manajerial, Nilai Perusahaan.ABSTRACT This study aims to analyze the effect of Corporate Social Responsibility (CSR) on firm value and to examine the role of Good Corporate Governance (GCG) as a moderating variable in service and manufacturing companies listed on the Jakarta Islamic Index (JII) during the 2019–2023 period. The GCG aspect in this study is proxied by four indicators, namely the independent board of commissioners, institutional ownership, managerial ownership, and audit committee. This research is quantitative with a descriptive approach. The data used are secondary data obtained from annual reports and sustainability reports of the companies during the study period. The analytical method employed is panel data regression using Moderated Regression Analysis (MRA), processed with EViews 10 software. The results show that Corporate Social Responsibility has no significant effect on firm value. Among the four indicators of Good Corporate Governance tested as moderating variables, only managerial ownership significantly moderates the relationship between CSR and firm value in a positive direction. This indicates that the higher the proportion of managerial ownership, the stronger the effect of CSR on firm value. Meanwhile, the independent board of commissioners, institutional ownership, and audit committee do not moderate the relationship between CSR and firm value.Simultaneously, the F-test results indicate that CSR, GCG, and their interactions significantly influence firm value, with an R-squared value of 0.948887, meaning that 94.88% of the variation in firm value can be explained by the research model. Keywords: Corporate Social Responsibility, Firm Value, Good Corporate Governance, Jakarta Islamic Index, Managerial Ownership.

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