PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY TAHUN 2021-2023

Abstrak

Penelitian ini membahas beberapa isu seperti manajemen laba, corporate governance corporate governance, dan corporate social responsibility. Metode kuantitatif digunakan dalam penelitian ini. Data diambil melalui laporan keuangan perusahaan dengan sampel sebanyak 30 perusahaan property yang terdaftar di BEI. Hasil penelitian berdasarkan variabel manajemen laba, corporate governance, dan corporate social responsibility yang menunjukkan hasil manajemen laba dan corporate governance perusahaan berpengaruh atas nilai perusahaan, sedangkan corporate social responsibility perusahaan tidak berpengaruh terhadap nilai perusahaan.

This study discusses several issues such as earnings management, corporate governance, and corporate social responsibility. Quantitative methods are used in this paper to validate the study. Data were taken through company financial reports with a sample of 30 property companies listed on the IDX. The results of the study based on the variables of earnings management, corporate governance, and corporate social responsibility show that the results of earnings management and corporate governance have an effect on the value of the company, while the company's corporate social responsibility does not have an effect on the value of the company.