摘要：The study aims to determine the effect of Corporate Social Responsibilitydisclosure on firm value and to determine earnings management moderatethe effect of Corporate Social Responsibility disclosure on firm value. Agencytheory used in this research as the grand theory. The population in this studyare companies listed in the Business Index 27 in 2014–2016, which are listedon Indonesia Stock Exchange. Sample in this study was taken using purposivesampling technique. The analysis technique used in this study is moderatedregression analysis technique. The results show that Corporate SocialResponsibility has negative and significant effect on firm value. In additionearnings management has no significant effect on Corporate SocialResponsibility disclosure on firm value. Theoretical implication shows thatthese results arein line with the signaling theory but contradictory withagency theory. On the other hand, practical implications of this research canbe taken into consideration for potential investors and investors in makingdecisions by looking at CSR information which disclosed by the compan.
其他摘要：Penelitian bertujuan mengetahui pengaruh pengungkapan Corporate SocialResponsibility pada nilai perusahaan dan mengetahui manajemen labamemoderasi pengaruh pengungkapan Corporate Social Responsibility padanilai perusahaan. Grand theory yang digunaka
