Pengaruh Implementasi Corporate Social Responsibility, Good Corporate Governance, Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2026

This study aims to analyse the findings of previous research on the impact of the implementation of corporate social responsibility, good corporate governance and financial performance on firm value in telecommunications companies listed on the Indonesia Stock Exchange for the period 2021–2026. This study employs a literature review method using a descriptive qualitative approach. Literature was collected using the Publish or Perish application, involving 15 relevant journal articles. The analysis was conducted by identifying the variables, methods, subjects and research findings, and then comparing the findings to determine trends in the relationships between variables. The results of the study indicate that the influence of CSR, GCG and financial performance on firm value still shows mixed results. CSR tends to have a positive influence, whilst GCG and financial performance yield varying results, ranging from positive, negative to no effect. These differing findings suggest that the relationships between variables may be influenced by firm characteristics, industry sector, the research period and the indicators used.