Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan, Kepemilikan Manajerial, Dan Dewan Komisaris Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

The purpose of this study is to examine (1) influence of CSR to the firm value (2) influence of CSR to the firm value with firm size, managerial ownership, and board of commissioners as the moderating variable. The sample of this research is all of manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017 by using purposive sampling method. There are 154 companies which fulfilling criterion as this research sample. The analysis method of this research is using simple regression analysis and moderated regression analysis. The result of this research shows that (1) CSR disclosure affected to the firm value (2) firm size is able to moderate the relation of CSR to firm value in manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017 (3) managerial ownership is disable to moderate the relation of CSR to firm value in manufacturing companies listed on the Indonesian Stock Exchange in 20152017 (2) board of commissioners is able to moderate the relation of CSR to firm value in manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. Keywords: CSR, Firm Value, Firm Size, Managerial Ownership, Board of Commissioner