The Effect of Financial Performance, Good Corporate Governance, Corporate Social Responsibility on Company Value (Empirical Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2017-2019)

ABSTRACT : This study aims to explain the effect of financial performance, good corporate governance, andcorporate social responsibility on firm value. The company’s value is considered to greatly affect the level ofinvestor confidence in investing. Based on related phenomena and theories, there are factors that influence firmvalue, namely the company’s stock price, the level of profit generated by the company, company managementarrangements, and disclosure of social activities. The research is conducted on food and beverage sectorcompanies listed on the Indonesia Stock Exchange in 2017-2019. The population are 32 companies, sample sizeof 18 companies with a total of 54 observations and obtained using purposive sampling. The data analysistechnique was carried out by using multiple linear regression. Results that show that ROA, audit committee, andcorporate social responsibility have a positive and significant effect on firm value, while the board ofcommissioners has a negative and significant effect on firm value.

Keywords -financial performance, good corporate governance, corporate social responsibility, companyvalue