Financial Performance Moderate the Impact of Social Accountability and Excellent Entity Governance On Corporate Values

Abstract

Investors utilize the company value as a benchmark when evaluating the stock price, which in turn serves as an indicator of the firm's success and future development potential. A high increase in stock prices has implications for increasing company value and it gives a positive signal to investors. Investors use company value as a tool when deciding whether or not to make an investment in the business. The aim of this research was to investigate the corelation among entity social accountability and excellent enterprise governance and firm worth, and whether or not financial performance influences this relationship. The object of this research is mining companies listed in the IDX in 2020 -2022. Purposive sampling was used in this research to obtain 34 companies in accordance with predetermined sample criteria. Moderated Regression Analysis (MRA) was used as the analytical method. In Accordance with the study's outcomes, the audit committee has no appreciable impact on a company's value, but ownership by institution, independent commissioners, and CSR all increase it. While financial performance can moderate the impact of ownership by institution, the committee of audit, and commissioners for independent on a entity's value, it is can not to moderate the influence of CSR on that worth..