PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING

ABSTRACT The aim of this study was to determine the effect of CSR on firm value to mining companies on the Stock Exchange with profitability as moderating variables. Samples used in the study was 18 data from manufacturing companies listed on the Stock Exchange the period 2012 to 2015 in which the data in study came from secondary data obtained through technical documentation. This research data has been qualified classical assumption test the conformance test models with adjusted R 83.6% are processed using multipl e linear regression techniques, and amounted to 4.10% were processed using techniques Moderated Regression Analysis. The analysis showed that CSR disclosure positive and significant impact on corporate value and profitability is able to amplify the effect of CSR on firm value. Keywords : disclosure of csr, profitability, company valu