This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Award. Corporate governance is proxied by the proportion of independent commissioners, while firm characteristic is proxied through the age of the firm. Meanwhile, the disclosure of corporate social responsibility (CSR) in the sustainability report is stated in the Corporate Social Responsibility Index (CSRI). The firm value was calculated using the Tobins’Q formula. The hypothesis was tested using linear regression. The test results show corporate governance and firm characteristics have a positive effect on firm value. Meanwhile, corporate social responsibility (CSR) disclosure has a positive but insignificant effect on the dependent variable. If all independent variables are tested simultaneously, all three variables have a positive effect. However, disclosure of corporate social responsibility (CSR) has no significant effect.Keywords: corporate governance, firm characteristics, corporate social responsibility (CSR), firm value, sustainability report Pengaruh Corporate Governance, Karakteristik Perusahaan, Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai PerusahaanAbstrak: Penelitian ini untuk mengetahui pengaruh corporate governance, karakteristik perusahaan, pengungkapan corporate social responsibility (CSR) terhadap nilai perusahaan. Periode penelitian tahun 2014-2018 yang merupakan perusahaan peserta Sustainability Report Award 2014. Corporate governance diproksi dengan proporsi dewan komisaris independen. Kemudian karakteristik perusahaan diproksi melalui umur perusahaan yang dihitung dari tahun berdiri perusahaan dikurangi dengan tahun penelitian. Sedangkan pengungkapan corporate social responsibility (CSR) pada laporan sustainability report dinyatakan dalam Corporate Social Responsibility Index (CSRI) yang disyaratkan oleh Global Reporting Initiative (GRI). Variabel dependen nilai perusahaan dihitung menggunakan rumus tobins’Q. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 19 perusahaan. Pengujian hipotesis dengan regresi linear. Hasil pengujian menunjukkan corporate governance dan karakteristik perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan corporate social responsibility (CSR) berpengaruh positif namun tidak signifikan. Jika seluruh variabel independen diuji secara bersamaan, ketiga variabel mempunyai pengaruh positif. Namun pengungkapan corporate social responsibility (CSR) tidak memiliki pengaruh yang siginifikan.Kata kunci: corporate governance, karakteristik perusahaan, corporate social responsibility (CSR), nilai perusahaan, sustainability report.

<p><strong><em>Abstract.</em></strong> <em>SMK  need to cooperate with the Dunia Usaha/Dunia Industri (DUDI) and universities to produce high quality graduates. One of such Cooperation  is held guest teachers at school. Politeknik YKPN held  community service activities as a guest teacher that conducts accounting workshop for Regional Work Units (SKPD) for students of SMK Negeri 1 Godean Yogyakarta which attended by 106 class XII students majoring in accounting on October, 25-28 2021. The workshop activities include work on pre-test and post-test quizzes, discuss and deepening the theory and SKPD accounting practice. The results of the workshop activities shows that there was an increase between post-test scores compared to pre-test scores. we can conclude that workshop activities increase the skill and students knowledge in field of SKPD accounting. The workshop activities also well received by the workshop participants in terms of simplicity understanding the workshop material, advantage of the workshop material and how the guest lecture presented the workshop material.</em></p><p> </p><p><strong>Abstrak.</strong> SMK perlu bekerjasama dengan Dunia Usaha/Dunia Industri (DUDI) dan perguruan tinggi agar mampu menghasilkan lulusan yang memiliki mutu tinggi. Salah satu bentuk kerjasama tersebut adalah mendatangkan guru tamu ke sekolah. Politeknik YKPN melaksanakan kegiatan pengabdian masyarakat yaitu bertindak sebagai guru tamu yang melaksanakan workshop akuntansi Satuan Kerja Perangkat Daerah (SKPD) untuk siswa SMK Negeri 1 Godean Yogyakarta yang diikuti oleh 106 siswa kelas XII jurusan akuntansi pada tanggal 25-28 Oktober 2021. Kegiatan workshop meliputi pengerjaan kuis pre tes dan pos tes, pendalaman materi dan diskusi serta praktik pencatatan akuntansi SKPD. Hasil kegiatan workshop menunjukkan bahwa terdapat kenaikan nilai pos tes dibandingkan nilai pre tes. Hal ini mengandung makna bahwa kegiatan workshop dapat meningkatkan pengetahuan dan ketrampilan siswa di bidang akuntansi SKPD. Kegiatan workshop juga dipersepsikan baik oleh para siswa peserta workshop ditinjau dari kemudahan memahami materi workshop, kemanfaatan materi workshop serta cara narasumber menyampaikan materi workshop.</p><br /><div id="gtx-trans" style="position: absolute; left: 418px; top: 416.741px;"> </div>