This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
The role of mangrove ecosystems is to absorb waves and storm winds, protect the coast and prevent abrasion. The problem that is often faced is the large number of mangrove forests that have been damaged, both by natural factors and irresponsible human activities. Efforts that can be made to help preserve mangrove forests are to conserve mangrove forests by planting mangrove seeds in the area. Through mangrove forest conservation, it can help revitalize mangrove forests in the Kampoeng Kepiting area. Ecotourism is an alternative program that can be applied to improve the welfare of the local community. Utilization of mangrove forest areas as ecotourism is considered to be able to help the economy around the area. The existence of ecotourism in Kampoeng Kepiting can attract tourists, especially eco travelers to enjoy tourist attractions in the Kampoeng Kepiting area with a pleasant green natural atmosphere..
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