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The purpose of this study was to determine whether the firm’s financial performance mediates the relationship between CSR on firm value. The research was conducted by taking a sample of 8 companies listed in Indonesia Stock Exchange 2013-2017 for food and beverage sector. Sampling was done by purposive sampling method. The analysis technique used is regression of panel data. Based on the analysis found that the financial performance variable is not significant to firm value, only CSR is related to firm value.

The Influence of Financial Performance and Corporate Social Responsibility on Firm’s Value (For Companies (Food and Beverage Sector) Listed in Bursa Efek Indonesia)