Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderating

This study aims to know the effect of the financial performance on the corporate value and the effect of the Corporate Social Responsibility disclosure as a moderating variable in the relationship between financial performance and corporate value. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange in 2012. Samples determined by using purposive sampling method. The samples obtained were as much 27 companies. Testing the hypothesis using regression analysis method of interaction with the help of SPSS ver. 17.0. The results showed that the financial performance of a significant and negative effect on the corporate value. In addition, this study also showed that the Corporate Social Responsibility disclosure as a moderating variable can affect the relationship between financial performance and corporate value.