Abstrak

Baca Juga : ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2008-2012RN(PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI) (Fandi Azhar Pohan, 2014) ,

Baca Juga : FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Rizky Akbar, 2017) ,

persamaan 2 menunjukkan bahwa penggungkapan corporate social responsibility (csr) berpengaruh signifikan terhadap nilai perusahaan. hasil pengujian persamaan 3 menunjukkan bahwa penggungkapan corporate social responsibility (csr) tidak memoderasi hubungan antara kinerja keuangan terhadap nilai perusahaan. kata kunci: return on asset, return on equity, earning per share, pengungkapan corporate social responsibility, tobin’s q, moderated regression analysis. abstract the purpose of this study is to examine the effect of financial performance proxied by return on assets ( roa ) , return on equity ( roe ) and earning per share ( eps ) towards the firm value ( tobin 's q ) using corporate social responsibility disclosure ( csrd ) as a moderating variable on mining companies in indonesia stock exchange . the samples in this study were mining companies listed on the indonesia stock exchange in the period 2008-2012. data analysis method used is multiple linear regression analysis for equation 1 and 2 and moderate regression analysis ( mra ) for equation 3, namely , to test the effect of the interaction between the independent variables and the moderatingvariables and the effect on the dependent variable . the results for equation 1 shows that return on assets ( roa ) , return on equity ( roe ) and earning per share ( eps ) have a significant effect on firm value . the test results show that the equation 2 corporate social responsibility disclosure ( csrd ) have a significant effect on firm value . the test results for the equation 3 shows corporate social responsibility disclosure ( csrd ) does not moderate the relationship between financial performance towards the firm value. key words: return on asset, return on equity, earning per share, corporate social responsibility disclosure, tobin’s q, moderated regression

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