PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI ( Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2017.)

This study aims to analyze and find empirical evidence of the effect of Corporate Social Responsibility (CSR) disclosures on firm value with profitability, company size and leverage as moderating variables. The population in this study is a manufacturing company found on the IDX in 2017. Companies that are sampled are selected based on purposive sampling with certain criteria. The type of data used is secondary data. Data analysis using multiple regression analysis CSR disclosure is calculated using the GRI-G4 index. Profitability is calculated using the ROA ratio, leverage is calculated using the DER ratio, the size of the company uses Ln total assets and firm value using the PBV ratio. The results of the study show that the three moderating variables are able to moderate the relationship between CSR and company value. Both Simultaneously and partially the three moderating variables have a significant effect on firm value