Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Kualitas Audit terhadap Nilai Perusahaan di Bursa Efek Indonesia
DOI:
https://doi.org/10.58812/jakws.v3i03.1602Kata Kunci:
Tanggung Jawab Sosial Perusahaan, Tata Kelola Perusahaan yang Baik, Kualitas Audit, Nilai PerusahaanAbstrak
Penelitian ini menguji pengaruh pengungkapan Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Kualitas Audit terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pendekatan kuantitatif digunakan, dengan melibatkan 150 perusahaan, dengan data yang dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pengungkapan CSR, GCG, dan kualitas audit memiliki pengaruh positif yang signifikan terhadap nilai perusahaan, dengan kualitas audit menunjukkan pengaruh yang paling kuat. Temuan ini menggarisbawahi pentingnya praktik CSR yang transparan, struktur tata kelola yang kuat, dan audit yang berkualitas tinggi dalam meningkatkan kinerja perusahaan dan penilaian pasar. Wawasan ini menawarkan rekomendasi yang berharga bagi para manajer perusahaan, pembuat kebijakan, dan investor dalam mendorong penciptaan nilai jangka panjang.
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