Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Pengaruh Leverage dan Kepemilikan Manajerial Pada Nilai Perusahaan

This study aims to determine and obtain empirical evidence regarding the Corporate Social Responsibility disclosure as a moderating effect of leverage and managerial ownership on firm value. This research was conducted on mining companies. listed on the Indonesia Stock Exchange in 2014-2018. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained 13 mining companies, so the number of observations in the study was 65 observations over 5 years. Data analysis techniques used is Moderated Regression Analysis (MRA) based on the results of the study, it shows that corporate social responsibility disclosure as a moderating variable that weakens the influence of leverage on firm value, corporate social responsibility disclosure as a moderating variable that strengthen the influence of managerial ownership on firm value.