THE EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, AND GOODWILL ON COMPANY VALUE (MINING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE 2019-2021)

Abstract

This study examines Good Corporate Governance, Corporate Social Responsibility, Goodwill, and Leverage on Company value. This study uses quantitative methods to test company data listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period on the mining sector. The number of samples tested amounted to 42, which will be tested using the purposive sampling method and multiple regression analysis using SPSS version 26. Good Corporate Governance in this study is proxied by managerial and institutional ownership. Corporate Social Responsibility in this study is proxied by company performance as measured by GRI-G4. Leverage is measured by debt-to-equity ratio (DER). Goodwill is measured to determine the company's ability to obtain profits from payments made by acquirers greater than the initial price, and company value is measured by the logarithm of Price Book Value (PBV). The results of the research conducted show that managerial ownership, CSR, DER, and goodwill affect company value statistically, while institutional ownership does not affect company value statistically.