Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Intellectual Capital sebagai Variabel Moderasi

This research aims to examine the effect of Corporate Social Responsibility on firm value with intellectual capital as a moderate variable. All mining companies listed in the Indonesia Stock Exchange (IDX) for 2014-2017 as a research population. Sample technique using purposive sampling obtained 80 samples. Data analysis techniques using MRA (Moderated Regression Analysis) via SPSS 23 software. The results showed that CSR hasn’t effect on firm value and intellectuual capital can’t moderate the relation between CSR and firm value.