Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024

Gunawan, Cinta (2026) Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms and Corporate Social Responsibility (CSR) disclosure on the value of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Company value is measured using Tobin's Q ratio, while GCG is proxied by institutional ownership, managerial ownership, independent board of commissioners, and audit committee. CSR disclosure was measured based on POJK Number 51/POJK.03/2017. This study used a quantitative method with a causal associative approach and purposive sampling technique, resulting in 37 companies with 111 observation data. Data analysis was performed using multiple linear regression with the bootstrapping method. The results of the study indicate that institutional ownership and managerial ownership have a significant positive effect on company value. Meanwhile, independent boards of commissioners, audit committees, and CSR disclosure do not have a significant effection company value.

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