PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI PADA SEKTOR INDUSTRI PROPERTI, REAL ESTATE, DAN KONSTRUKSI

This study aimed to examine the effect of financial performanceas measured by Return On Assets and Current Ratio on firm value with corporate social responsibility as moderating variable. The population use in this study are all sector property, real estate, and building construction industry listed on the stock exchange (BEI) 2013-2015 who report good corporate social responsibility completely. The sampling technique use in this research is purposive sampling. There are 52 companies that qualified as sample. Data analysis method used is multiple linier regression analysis using SPSS 23 program for windows, where the significance level use was 0.05. The result show that Return On Assets have no significant effect on firm value and corporate social responsibility not able to moderated the Return On Assets with firm value. Meanwhile Current Ratio have significant effect on firm value. Keyword : Financial Performance, Return On Asset, Current Ratio, corporate social responsibility, Firm Valu