Pengaruh Pengungkapan CSR Dan GCG Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Moderating Variabel Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2007-2010

This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of LQ45 companies listed on the Indonesia Stock Exchange the period 2007-2010.This type of research is a causal research using purposive sampling technique. The population in this study are the companies listed in Indonesia Stock Exchange that entered into the group LQ45 during the years 2007-2010, as many as 83 companies and the sample as many as 17 companies for 4 years, so the total observations in this study to 68 companies that were analyzed with analysis model multiple linear regression. The data used from financial statements and sustainable report. Hypothesis testing using t test and F test.The results obtained simultaneously and that partial disclosure of corporate social responsibility and good corporate governance effect firm value, while profitability is not a moderating variable between the disclosure of corporate social responsibility and good corporate governance on firm value.