analysis of impact implementation of corporate governance and corporate socialresponsibility on corporate value in banking sector with net profit margin andmanagement quality as moderating variables

This study aims to determine the impact of the disclosure of the implementation of corporategovernance and corporate social responsibility to the value of the company with net profit andmanagement quality variables as moderating variables in the banking sector on the indonesia stockexchange. the value of the company in this study using tobin's q. samples in this study amounted to 29companies in the banking sector on the indonesia stock exchange using annual financial reports andannual reports from 2009 to 2018. based on the samples in this study, data processing is done by analysismultiple regression to measure the impact of independent variables consisting of disclosure of theimplementation of corporate governance and corporate social responsibility on the dependent variable,tobin's q, with moderating variables, namely net income and management quality. the results of thestudy note that the impact of corporate governance disclosure has a positive and significant effect oncompany value, while the disclosure of corporate social responsibility implementation has no significanteffect on firm value. however, the existence of moderating variables net income and management qualitycan strengthen the effect of corporate social responsibility disclosure on firm value. in disclosing theimplementation of corporate governance, the moderating variable of net income experiences theopposite, namely, net income weakens the influence of corporate governance on firm value, whereasmanagement quality as measured by return on assets cannot moderate the effect of corporategovernance on firm value.