CORPORATE SOCIAL RESPONCIBILITY MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode 2015 – 2019)

This study aims to determine how the influence of GCG and Leverage on
firm value with the CSR variable as moderating in manufacturing companies listed
on the IDX from 2015 to 2019. The GCG mechanism in this study uses Managerial
Ownership and Independent Commissioners. Meanwhile, the leverage used in this
study is calculated by using the debt to equity ratio (DER). The firm value used in
this study is calculated using the Tobin's Q formula. This research is a type of
quantitative research and the data used is secondary data. The sample was selected
using purposive sampling method. The data obtained were then processed using the
SPSS 2.0 analysis tool. The analysis used in this study includes descriptive
statistical tests, classical assumption tests, multiple linear regression tests and
MRA tests.
The results of the study prove that Managerial Ownership, Independent
Board of Commissioners and leverage partially have a significant positive effect on
Firm Value. CSR is proven to be able to moderate the influence of Managerial
Ownership, Independent Board of Commissioners and leverage on Firm Value.