Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi

This study aims to determine the effects of corporate social responsibility disclosure on the firm value with good corporate governance as a moderating variable. Population in this research is a manufacturing company listed on the Indonesia Stock Exchange period 2017-2019. Sampling technique in this research is purposive sampling and produced 284 samples of company that fulfill the criteria. In analysis this research data using SPSS software version 23. The method of data analysis used is moderate regression analysis. The result of this research indicate that: good corporate governance isn’t able to substantiate corporate social responsibility towards firm value.