TY - JOUR AU - Minar Savitri, Dhian Andanarini PY - 2017/05/10/ TI - PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAANDENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI JF - Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT); Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) KW - N2 - Company value described how good or bad the manager of wealth management, it can be seen from the measurement of financial performance obtained. The purpose of this reasearch is to analyze the effect of the financial performance of the company's value to the disclosure of corporate social responsibility as a moderating variable on manufacturing companies listed in Indonesia Stock Exchange period 2012-2015. The independent variables are financial performance (ROA, ROE, CR, DER, TATO), the dependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation. Samples were 30 companies listed on the Stock Exchange. Sampling of the population using purposive sampling technique. Financial reporting data, ICMD and annual reports obtained from IDX. Testing the hypothesis in this research using multiple regression analysis with SPSS applications 21. The results of the research with multiple linear regression showed that the ROA, ROE, CR, DER significant positive effect on firm value, while TATO significant negative effect on firm value.The moderating variables with interaction test shows that disclosure corporate social responsibility moderating influence ROA by value company, while corporate social responsibility disclosure doesn’t moderating influence ROE, CR, DER, TATO by value of the firm. UR - http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view?path=