Tujuan penelitian ini untuk menganalisis pengaruh Corporate Social Responbility, Dan Good Corporate Governance Disclosure, Terhadap Nilai Perusahaan Perusahaan. Metode yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan pertambangan sub sektor migas dan batu bara periode 2019-2022. Sampel yang digunakan yaitu laporan keuangan, laporan tahunan, dan laporan keberlanjutan perusahaan pertambangan sub sektor migas dan batu bara sebanyak 34 perusahaan menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan yaitu observasi non-partisipan. Teknik analisis yang digunakan yaitu analisis regresi data panel. Hasil penelitian menunjukan bahwa corporate social responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan, dan good corporate governance disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan.

Kata Kunci : corporate social responsibility, good corporate governance disclosure, nilai perusahaan.

The aims of this research is to analyze the influence of Corporate Social Responsibility and Good Corporate Governance Disclosure on the Company's Corporate Value. The method used is descriptive and verification method. The population in this research is mining companies in the oil and gas and coal sub-sector for the 2019-2022 period. The samples used were financial reports, annual reports and sustainability reports of mining companies in the oil and gas and coal sub-sector, totaling 34 companies using the purposive sampling method. The data collection method used is non-participant observation. The analysis technique used is panel data regression analysis. The results of the research show that corporate social responsibility has a positive and significant effect on company value, while good corporate governance disclosure has a positive and significant effect on company value.
Keywords : corporate social responsibility, good corporate governance disclosure, company value.