PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING

This study aimed to determine the effect of corporate social responsibility and good corporate governance mechanisms on firm value and firm size as a moderating variable. Company values calculated in this study by using Tobin's Q. Object of this research used in this study is the winning company ISRA (Indonesian Sustainability Reporting Award) listed on the Indonesia Stock Exchange in the period 2007 to 2011. The Sampling technique used purposive sampling method with some specific criteria. Based on the criteria there was 50 used a sample from 18 company. The research method of analysis the study used classical assumption test and linear regression. Results in this study showed that corporate social responsibility and audit commite significantly influence the value of the company.While there is no significant effect between the mechanisms of good corporate governance variables such as institusional ownership ,managerial ownership,and commisisioners of independent audit to firm value and firm size are also not able to moderate corporate social responsibility and corporate governance variables with the value of the company. Keywords: Disclosure of Corporate Social Responsibility, Good Corporate Governance Mechanisms, Corporate Value