THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING RELATIONSHIP BETWEEN CAPITAL STRUCTURE, FIRM SIZE, PROFITABILITY AND COMPANY VALUE

Abstract

The classic view of the literature states that corporate CSR is able to effect of capital structure, firm
size, financial performance, company value. However his study aims to show the role of CSR in mediating
the effect of capital structure, firm size, financial performance on company value. Method of data
collection uses purposive sampling. Research sample is sector of property and real estate, year 2014-
2017. The method of data collection is through questionnaires. Data were analyzed using path analysis
with SPSS. This study results that capital structure and firm size significantly affect CSR and company
value, while financial performance doesn’t effects CSR. CSR doesn’t affect company value, but CSR is
able to mediating the effect of capital structure, firm size, financial performance on company value
Keywords: CSR, capital structure, firm size, financial performance, company value