THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE

Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value. Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software. Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value. Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value Paper Type Research Result