Good Corporate Governance, Corporate Social Responsibility on Firm Value and Financial Performance as Moderating Variables

This study aims to determine good corporate governance (KA & DKI), Corporate Social Responsibility on firm value (Tobin's Q) and financial performance (ROA) as moderating variables. This research was conducted on companies listed on the Indonesia Stock Exchange that have a sustainability report. The period used in the study is 2020. The method used for data collection is the documentation method, because the data collected is secondary data in the form of company sustainability reports. The method of collecting data is by browsing the website of each company listed on the Indonesia Stock Exchange. The sample in this study was obtained by purposive sampling method. Based on predetermined criteria, obtained 82 companies. The results of the study indicate that Good Corporate Governance as proxied by the audit committee has an effect on firm value. And financial performance as proxied by ROA can moderate the influence of Good Corporate Governance as proxied by an independent board of commissioners on firm value. Meanwhile, Good Corporate Governance as proxied by the independent board of commissioners and Corporate Social Responsibility has no effect on firm value. And financial performance proxied by ROA cannot moderate the effect of Good Corporate Governance as proxied by the audit committee and financial performance as proxied by ROA cannot moderate the effect of Corporate Social Responsibility on firm value.