Aini, Septina Nur (2025) Pengaruh Good Corporate Governance (GCG), Corporate Social Responbility (CSR), dan Pengungkapan Modal Intelektual terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the influence of Good Corporate Governance, Corporate Social Responsibility, and Intellectual Capital on the Company Value of mining sector companies listed on the Indonesia Stock Exchange, with profitability as an intervening variable during the period 2021-2023. The type of research used a quantitative approach. The sample size is 24 companies with 3 years of observation using the purposive sampling method. The analysis and hypothesis testing used is PLS-SEM with SmartPLS software. The analysis results show that GCG and intellectual capital significantly affect financial performance, and financial performance also has a positive impact on company value. However, GCG, CSR, and intellectual capital do not have a direct influence on the company's value. Additionally, profitability does not act as an intervening variable that connects GCG, CSR, and intellectual capital with the company's value. These findings indicate that the relationship between these variables is more complex and cannot be explained through profitability mechanisms, thus further research is needed to explore other mediating factors. This research provides important implications for company management to focus more on efforts to improve financial performance through strengthening governance and intellectual capital management, as well as evaluating the role of CSR more deeply in enhancing company value. Thus, a comprehensive and integrated strategy is needed to drive sustainable value enhancement for the company.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
| Depositing User: | Septina Nur Aini | ||||||||||||
| Date Deposited: | 30 Jun 2025 07:34 | ||||||||||||
| Last Modified: | 30 Jun 2025 07:34 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39116 |
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