International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Research Paper | Accounting | Indonesia | Volume 13 Issue 2, February 2024


Corporate Social Responsibility, Good Corporate Governance, and Corporate Value

Puspita Ayu Lestari | Yuliansyah | Liza Alvia


Abstract: This study aims to find empirical evidence of the influence of Corporate Social Responsibility, as well as Good Corporate Governance, on Corporate Values in Indonesia. The theory used in this research is Legitimacy Theory. Organizations must continuously demonstrate that they operate in a manner consistent with the social values projected by CSR. The sample used consisted of 34 companies registered in the Corporate Governance Perception Index classification held by the Indonesian Institute for Corporate Governance. Data calculations were performed using the content analysis method and then analyzed using multiple linear regression methods. This study provides empirical evidence of the significant influence of CSR cost allocation on firm value.


Keywords: Firm Value, Corporate Social Responsibility (CSR), Good Corporate Governance (GCG); multiple regression


Edition: Volume 13 Issue 2, February 2024,


Pages: 1729 - 1736


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