This study aims to determine the effect of financial performance on firm value by disclosing corporate social responsibility and good corporate governance as a moderating variable. This research was carried out on the Indonesia Stock Exchange and accessed financial statements at the address www.idx.com. The independent variable in this study is financial performance. Variable moderation is corporate social responsibility and good corporate governance. The dependent variable is the value of the company. This research is a quantitative approach. The data used is secondary data in the form of the company's annual financial statements. The sample in this study is a Mining Company in Indonesia which is listed on the Indonesia Stock Exchange. The data retrieval technique used is the Proposal sampling technique with 17 sample companies within a period of 2 years, namely 2019 to 2020. Data analysis using multiple regression analysis with the help of SPSS version 24 program. The results of the study show (1) financial performance has an influence on company value positively, (2) corporate social responsibility has not been able to moderate financial performance against firm value, (3) good corporate governance has not been able to moderate financial performance against firm value.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.