The Impact of CSR Disclosure and Capital Structure on Company Value By Company Size As a Moderation Variable

Abstract

This study purpose to test the Impact of CSR Disclosure and Capital Structure on Company Value with Company Size as a moderation variable. The sampling technique in this study uses the purposive sampling method and the population of mining companies listed on the Indonesia Stock Exchange in 2018-2022. The results in this study show that CSR disclosure has a significant effect on company value, Capital Structure has no significant effect on company value, Company size is able to moderate the relationship between CSR disclosure and company value and Company Size is able to moderate the relationship between capital structure and company value.