Disclosure of Corporate Social Responsibility in Moderating the Effect of Financial Performance on Firm Value

ABSTRACT: One of the ways to maximize company value is through financial performance. However,financial conditions are not sufficient to guarantee the company’s value to grow sustainably. CSR disclosure isexpected to strengthen financial performance in increasing company value. The study aims to obtain empiricalevidence regarding CSR disclosure as a moderating effect of financial performance on the value of miningsector companies listed on the IDX for the 2017-2019 period. The sampling method used was nonprobabilitysampling method with purposive sampling technique. The number of samples was 54 observations. The dataanalysis technique used is Moderated Regression Analysis. The results of the study found that financialperformance has an effect on firm value. CSR disclosure is able to strengthen the effect of financialperformance on firm value.

KEYWORDS: Financial performance; CSR disclosure; The value of the company