FINANCIAL PERFORMANCE AND COMPANY SIZE ON COMPANY VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE

Abstract

 This study aims to analyze the effect of financial performance (Return on Equity/ROE) and company size on company value (Price to Book Value/PBV) with Corporate Social Responsibility (CSR) as a moderating variable in metal mining subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study uses a quantitative approach with secondary data from 10 companies selected through purposive sampling (40 observations) and analyzed using panel data regression with EViews 12. The results show that financial performance and company size do not significantly influence company value, and CSR is not able to moderate the relationship. Therefore, further research is recommended to add other variables and expand the research object, while companies are expected to improve operational efficiency, performance, and transparency of financial reports to increase investor confidence.