Published: 2026-06-01

Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan LQ45

DOI: 10.35870/jemsi.v12i3.7031

Fera Lufhidarani Pranita, Maria Evy Purwitasari, Widiyono Widiyono, Mohammad Sigit adi Nugraha, Muntasir Muntasir
  • Fera Lufhidarani Pranita: Politeknik LP3i Jakarta
  • Maria Evy Purwitasari: Politeknik LP3i Jakarta
  • Widiyono Widiyono: Politeknik LP3i Jakarta
  • Mohammad Sigit adi Nugraha: Universitas Putra Indonesia Cianjur
  • Muntasir Muntasir: Politeknik LP3i Jakarta
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Abstract

This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosures on the value of LQ45 companies. This research applied purposive sampling with specific criteria, yielding 140 observations. The study utilized secondary data sourced from the Indonesia Stock Exchange (IDX) website. Data were analyzed using descriptive statistics and multiple linear regression analysis. The findings indicate that CSR disclosure, institutional ownership, managerial ownership, and the board of commissioners have a significant positive effect on firm value. In contrast, the audit committee variable shows no significant effect on corporate value.

Keywords

Corporate Social Responsibility Disclosure; Institutional Ownership; Board of Commissioners; Audit Committee; LQ45 Firm Value

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How to Cite

Pranita, F. L., Purwitasari, M. E., Widiyono, W., Nugraha, M. S. adi, & Muntasir, M. (2026). Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan LQ45. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(3), 3099-3107. https://doi.org/10.35870/jemsi.v12i3.7031
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 3 (2026)

  • Section: Articles

  • Published: 2026-06-01

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Author Biographies
Fera Lufhidarani Pranita, Politeknik LP3i Jakarta
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Komputerisasi Akuntansi, Politeknik LP3i Jakarta, Jakarta, Indonesia, Indonesia.

Maria Evy Purwitasari, Politeknik LP3i Jakarta
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Komputerisasi Akuntansi, Politeknik LP3i Jakarta, Jakarta, Indonesia, Indonesia.

Widiyono Widiyono, Politeknik LP3i Jakarta
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Komputerisasi Akuntansi, Politeknik LP3i Jakarta, Jakarta, Indonesia, Indonesia.

Mohammad Sigit adi Nugraha, Universitas Putra Indonesia Cianjur
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Ekonomi Akuntansi, Universitas Putra Indonesia Cianjur, Jawa Barat, Indonesia.

Muntasir Muntasir, Politeknik LP3i Jakarta
Google Scholar ResearchGate ORCID

Komputerisasi Akuntansi, Politeknik LP3i Jakarta, Jakarta, Indonesia, Indonesia.

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