PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI (Studi pada perusahaan yang terdaftar di Indeks SRI-KEHATI)

Dicky Prayudi, Effect of Financial Performance Against Value Company With Corporate Social Responsibility Disclosure As moderating variables.
(Under the guidance of DESY LESMANA, S.E., M.Si., Ak., BKP., CA.) This research was aimed to test whether the disclosure of Corporate Social Responsibility able to moderate correlation of financial performance and corporate value. The population in this study is a company registered in the SRI-KEHATI index from 2010 until 2014. The sampling process used purposive sampling method. Samples obtained were as much 18 companies. Hypothesis testing using Moderation Regression Analysis with SPSS version 21 to determine whether the disclosure of Corporate Social Responsibility capable of moderating the correlation of financial performance and corporate value. The results obtained showed that the disclosure of Corporate Social Responsibility was not able to moderate the correlation of financial performance and corporate value.

Keywords: Financial Performance, Corporate Social Responsibility, Corporate Values