PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL PEMODERASI

This research aims to empirically examines the influences of corporate social responsibility and company size on firm value with financial performance as a moderating variable. The research’s population of this study are Companies listed in the mining sector in 2017-2018. which is 42 companies. This research samples were 27 companies selected by puposive sampling method. The data used is secondary data observed from the Indonesia Stock Exchange (IDX) and it was analyzed by regression analysis of panel data. The results of the research shows that corporate social responsibiity has a positive and significant influence on firm value, firm size has a positif and not significant influence on firm value and financial performance has a positive and significant influence on tax avoidance. financial performance is able to significantly positively strengthen the relationship between corporate social responsibility and company size on firm value