Comparison of the Influence of Good Corporate Governance, Return on Asset, Net Profit Margin on Company Value with Corporate Social Responsibility as Moderating Variables (Empirical Study on Banking and Mining Companies Listed on the Indonesia Stock Exchange 2016-2020)

Abstract

The purpose of this study was to analyze the comparison of the influence of Good Corporate Governance, Return on Asset, Net Profit Margin on corporate value with Corporate Social Responsibility as a moderation variable of empirical studies on banking and mining companies listed on the Indonesia Stock Exchange. The study used 26 banking companies and 15 mining companies listed on the Indonesia Stock Exchange selected using the Purposive Sampling method in the period 2016-2020. This research data was analyzed using multiple regression analysis methods. The results showed that simultaneously the influence of variables Good Corporate Governance, Return On Asset, Net Profit Margin, and Corporate Social Responsibility positively affect the value of banking and mining companies. Return on Asset partially has no significant effect on the value of banking companies, while Return On Asset partially has a significant positive effect on the value of mining companies. Net Profit Margin partially had no significant effect on the value of banking and mining companies. The study also found that partial interaction of Corporate Social Responsibility variables proved to significantly moderate the relationship of the influence of Good Corporate Governance, Return On Asset, Net Profit Margin on the value of banking and mining companies.