摘要：This research aimed to obtain empirical evidence about the impact of financial performance to firm value, the impact of CSR disclosure as moderating variable in relationship between financial performance and firm value, the impact of good corporate governance as moderating variable in relationship between financial performance and firm value. This research uses a mining company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. The research sample are 13 firms with 52 observations. The analysis methods of this study used simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 and 3.The conclusion of this study is the financial performance affects the value of the company. The interaction between financial performance and disclosure of CSR to the firm value has no effect. The interaction between ROE and managerial ownership on firm value has a positive significant effect. Managerial ownership is a variable that moderates the moderate relationship between ROA and Tobins .
其他摘要：Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentangpengaruh kinerja keuangan terhadap nilai perusahaan,pengaruh pengungkapan CSR sebagai variabel moderasi dalam hubungan antara kinerja keuangan dan nilai perusahaan, pengaruh kepemilkan
关键词：Corporate Social Responsibility; Good Corporate Governance; Managerial ownership; Firm Value ; Return on Equity
