Pengaruh Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Dengan Kebijakan Struktur Modal Sebagai Variabel Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia

This research aims to analyze the influence Corporate Social Responsibility Disclosure toward the company value with the capital structure policy as moderating variable of mining companies listed in Indonesia Stock Exchange.The design used in this research is causal associative. This research is research census so all population of this research take as sample that are 22 mining companies listed in Indonesia Stock Exchange during the period of 2009-2010 .Data used in this research is secondary data obtained from www.idx.co.id and Indonesian Capital Market Directory (ICMD). Data collection method used is the documentation study. The dependent variable is the company value, and the independent variable is CSR, while moderating variable is capital structure policy. This research uses multilinear regression analysis test and value of absolute difference test to statistical analysis and the regression models have firstly been tested in the classical assumption test.The partially test indicated that, independent variable CSR significantly influence the company value. The value of absolute difference test indicated that,capital structure policy as a moderating variable.