Abstract :
The purpose of this study is to determine the effect of fundamental variables on firm value with corporate social responsibility as moderating variable. Samples of this study are 25 manufacturing companies listed in Indonesia Stock Exchange 2006-2011. Fundamental variables measured by Return On Asset (ROA), Leverage and Firm Size. Firm value measured by Tobins Q and Corporate Social Responsibility (CSR) measured by CSR Index. Data was processed using multiple regression analysis. The results show Return On Asset (ROA) has a significant positive impact on firm value, but leverage and firm size have not significant impact on firm value. The results also show that CSR can moderate the effect of Return On Asset (ROA) on Firm Value.
Keywords : Fundamental Analysis, Return On Asset, Firm Value, Corporate Social Responsibility