PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI

The purpose of this research is to find out whether the profitability moderates the corporate social responsibility to the firm value on mining companies which are listed in Indonesia Stock Exchange. The population is all mining companies which area listed in Indonesia Stock Exchange in 2014 until 2016 periods. The sample collection technique has been done by using purposive sampling and 31 mining companies have been selected as samples. The data analysis technique has been done by using multiple regressions analysis and the hypothesis test is carried out by using SPSS 20 version. Based on the result of model feasibility test, it shows that the regressions model which have been generated is feasible and it can be used for further analysis. The measurement of corporate social responsibility variable has been carried out by using corporate social responsibility indeks (CSRI), the measurement of firm value has been done by using tobin’s q, and profitability has been done by using gross profit margin (GPM). Based on the result of hypothesis test, it can be concluded that profitability as the moderating variable could strengthen the correlation of corporate social responsibility and firm value. Keywords: corporate social responsibility, firm value, profitabilit