PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), GOOD CORPORATE GOVERNANCE (GCG), DAN INTELLECTUAL CAPITAL DISCLOSURE (ICD) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2023-2024

ROHMA HASANAH, . (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), GOOD CORPORATE GOVERNANCE (GCG), DAN INTELLECTUAL CAPITAL DISCLOSURE (ICD) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2023-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Intellectual Capital Disclosure (ICD) terhadap nilai perusahaan pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia (BEI) periode 2023–2024. CSR diukur menggunakan indeks CSR berdasarkan standar GRI, GCG diproksikan melalui kepemilikan institusional, dan ICD diukur dengan metode pengkodean numerik empat tingkat. Nilai perusahaan diukur menggunakan rasio Tobin’s Q. Metode yang digunakan adalah kuantitatif dengan pendekatan asosiatif dan teknik analisis regresi linier berganda. Sampel terdiri dari perusahaan LQ45 yang memenuhi kriteria purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial, GCG dan ICD berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan CSR berpengaruh negatif signifikan. Secara simultan, ketiga variabel independen memiliki pengaruh signifikan terhadap nilai perusahaan. Penelitian ini memberikan implikasi bagi perusahaan untuk meningkatkan pengungkapan GCG dan ICD sebagai strategi dalam meningkatkan nilai perusahaan. Kata kunci: nilai perusahaan, corporate social responsibility, good corporate governance, intellectual capital disclosure, LQ45 ***** This study aims to examine the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Intellectual Capital Disclosure (ICD) on firm value in companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. CSR is measured using a CSR index based on GRI standards, GCG is proxied by institutional ownership, and ICD is measured using a four-level numerical coding method. Firm value is assessed using the Tobin’s Q ratio. This research employs a quantitative method with an associative approach and multiple linear regression analysis. The sample consists of LQ45 companies selected through purposive sampling. The results show that partially, GCG and ICD have a significant positive effect on firm value, while CSR has a significant negative effect. Simultaneously, the three independent variables have a significant influence on firm value. This study implies that companies should enhance the disclosure of GCG and ICD as a strategy to improve firm value. Keywords: firm value, corporate social responsibility, good corporate governance, intellectual capital disclosure, LQ45

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ati Sumiati, S.Pd., M.M. ; 2). Dwi Kismayanti Respati, S.Pd., M.Ak.
Subjects:	Manajemen > Manajemen Kantor, Organisasi
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Rohma Hasanah .
Date Deposited:	08 Aug 2025 06:59
Last Modified:	08 Aug 2025 06:59
URI:	http://repository.unj.ac.id/id/eprint/59166

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