The Influence of Corporate Social Responsibility Disclosure on Firm Value

This study aimed to analyze the effect of disclosure of corporate social responsibility to corporate value, and analyze whether the company's profitability mediates the relationship between corporate social responsibility and the corporate value. The samples in this study were obtained by purposive sampling with criteria manufacture corporate listed on the Indonesia Stock Exchange. The analytical method used in this research was multiple regressions. The results of this study indicated that the variable of CSR staff, CSR Shareholder, and CSR Customer has no effect on profitability. Meanwhile, CSR Environment and CSR Society variables significantly influence the profitability. In addition, the variable of CSR staff, CSR Environment, CSR Society, and CSR Customer has not significantly affect the corporate value, while the variable of CSR Shareholder significant affect the corporate value. Finally, the profitability variable mediates the relationship between CSR and corporate value.