KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN NILAI PERUSAHAAN

Abstract

This research aims to examine the influence of the financial performance proxyed with Return On Assets (ROA) on the company value that proxied by Tobins Q with the disclosure of Corporate Social Responsibility (CSR) and Managerial Ownership as a moderating variable in the mining sector companies in Indonesia Stock Exchange (IDX) the 2010-2013 period. The sample consisted of 10 mining companies which is listed in Indonesia Stock Exchange (IDX) in 2010-2013 period, with total observation amounted to 40 and selected by purposive sampling. Hypothesis testing in this research using analysis of Moderated Regression Analysis (MRA) with using SPSS (Statistical Product and Service Solutions) application tool. The result of research with multiple linear regression shows that financial performance have positive and significant influence to the company value. While moderating variable analysis with Moderated Regression Analysis (MRA) interaction test method shows that CSR disclosure and managerial ownership do not moderate the influence of financial performance (ROA) against the company value (Tobins Q). This shows that CSR and managerial ownership is not a moderating variable. Keywords: Financial performance, company value, corporate disclosure social responsibility, managerial ownership.