Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Growth, dan Profitability terhadap Nilai Perusahaan pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Abstract

This research aims to determine and analyze the influence of Corporate Social Responsibility (CSR) Disclosure, Good Corporate Governance (GCG), Growth, and Profitability on the Firm Value of palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. This research is associative in nature with a quantitative approach. The research sample was selected using the purposive sampling method and obtained 12 companies during the observation period. The data analysis technique was carried out using multiple linear regression analysis of panel data with the Random Effect Model approach. The results of the research shows that Corporate Social Responsibility (CSR) Disclosure has a positive and significant effect on Firm Value, Good Corporate Governance (GCG) has a negative and insignificant effect on Firm Value, Growth has a positive and insignificant effect on Firm Value, and Profitability has a negative and significant effect on Firm Value.