PENGARUH PENGUNGKAPAN CSR DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2018)

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure
and company size on firm value with earnings management as a moderating variable. The
population of this research is mining companies listed on the Indonesia Stock Exchange.
Based on the sampling method with purposive sampling in the research period for 11 years
from 2008-2018 obtained a sample of 4 companies with 44 research sample data. Hypothesis
testing is done using Moderated Regression Analysis (MRA). The results of this study indicate
that CSR disclosure and company size have a positive effect on firm value. While earnings
management has not been proven to moderate the weakening of the relationship of CSR
disclosure to firm value, but earnings management is able to moderate the weakening of the
relationship of company size to firm value.