The Influence of Corporate Social Responsibility Disclosure on Company's Value and Profitability as A Moderating Variable (A Study on A Company Listed on The Group pf LQ45 Company, year 2011-2-13)

Abstract

This study aims to determine the effect of disclosure of corporate social responsibility to
firm value with profitability as the moderating variable, the effect of disclosure of
corporate social responsibility to firm value, and the effect of profitability on firm value.The dDisclosure of corporate social responsibility in this study usies standard indicators of GRI
Index. The company's value in this study is measured by Price Book Value (PBV).
Profitability in this study is measured by using a Return On Investment (ROI).
Test equipment used in this study is the linear regression analysis. The data collection is performed by using a target population of the 45 companies
listed in the Indonesia Stock Exchange that belong to the group LQ 45 in the period 2011-
2013. The target population of the withdrawals acquires 11 companies that match the
criteria.
This study shows that the disclosure of corporate social responsibility does not
significantly influence the value of the company. Profitability is partially no significant
effect on the value of the company. Profitability as moderating variable is capable of
affecting the relationship disclosure of corporate social responsibility with the company's
value.