PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Independent Commissioners on Company Value. This study uses secondary data in the form of annual reports of energy sector companies listed on the Indonesia Stock Exchange for the period 218-2022 with a total of 77 companies. The sampling technique uses the purposive sampling method so that 200 data are processed. The data analysis technique uses multiple linear regression analysis and is processed using the SPSS version 25 program. The results of this study found that the Corporate Social Responsibility variable (X1) has an effect on Company Value (Y) with a significance value of 0.000. Independent Commissioners (X2) have an effect on Company Value (Y) with a significance value of 0.000.

Keywords: Company Value, Good Corporate Governance, Independent Commissioner