摘要：The aim of this study is to know (a) the influence of corporate social responsibility disclosure directly to firm value rates (b) whether the interaction between corporate social responsibility disclosure and institutional ownership has an effect to rate of firm value. The data used in this study is secondary data in the form of financial statement and anual report which was obtained from Indonesia Stock Exchange site and then collected by documentation technique in the form of annual report and document and also another datas on related to this research. The sampling used is Purposive sampling and analysis methods used in this study are Simple Linear Regression and Moderating Regression Analysis (MRA). The result of study shows that (1) there are positive relation and influence which is significant between corporate social responsibility disclosure and rate of firm value, (2) The institutional Ownership has not an effect on the relation between corporate social responsibility disclosure and rate of firm value. Suggestions which can be recommended in this research are: Company is required to improve the quality and quantity of disclosure and also social responsibility disclosure item of the company shall be innovative based on the exist in society.
关键词：corporate social responsibility disclosure; institutional ownership; rate of firm value
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