Academy of Entrepreneurship Journal Volume 27, Special Issue 5, 2021 1 Entrepreneurship and Economics 1528-2686-27-S5-12 DOES CORPORATE SOCIAL RESPONSIBILITY TO MEDIATE RELATIONSHIP BETWEEN CAPITAL STRUCTURE, SIZE COMPANIES, FINANCIAL PERFORMANCE ON COMPANY VALUE? I Wayan Widnyana, Universitas Mahasaraswati Denpasar Ni Putu Yeni Astiti, Universitas Mahasaraswati Denpasar I Wayan Suarjana, Universitas Mahasaraswati Denpasar ABSTRACT The classic view of the literature states that corporate CSR is able to mediate the relationship between capital structure, firm size, financial performance and company value. However, his study aims to show empirically the role of CSR in mediating the relationship between capital structure, firm size, financial performance and company value. The method of data collection uses purposive sampling. The research sample is the property and real estate sector in 2017-2019. The method of data collection is through questionnaires. Data were analyzed using path analysis with SPSS. The results of the study show that the capital structure and size of the company significantly influence CSR and company value, while financial performance does not affect CSR. CSR does not affect the value of the company, but the company's CSR is able to mediate the relationship between capital structure, company size, financial performance and company value. Keywords: CSR, Capital Structure, Company Size, Financial Performance, Company Value INTRODUCTION In general, the current development of the company in Indonesia is quite rapid, it can be seen one of the development companies listed on the Stock Exchange from year to year is increasing, but in reality it is the economic conditions in Indonesia from year to year decline caused by factors the weakening of the value of the rupiah which resulted in an increase in the value of imports of raw materials and equipment. The decline in economic conditions illustrates the small value of companies in Indonesia. As it is known that the value of the company itself is one indication that shows an increase in the prosperity of its shareholders. In other words, increasing the value of the company will also increase the interest of investors to invest their capital (Melani, 2011). One way if the company wants to increase the value of its company, the company must maximize the implementation of its forms of social responsibility (CSR). As is known in the last few decades CSR has become a concern for society and education. Issues of pollution, waste, resource depletion, product safety and quality, and worker rights and status are the focus of increasing concern and concern (Reverte, 2009; Garcia-Sanchez et al., 2014). Despite an increase in CSR reporting in practice, there is little academic evidence regarding the value relevance of (specific) CSR disclosures (Reverte, 2017; Clarkson et al., 2013). Understanding this relationship is increasingly in demand by academics and practitioners (Dhaliwal et al., 2014) because CSR reporting is expensive but it is also argued that it can increase company value (Reverte, 2017). This is supported by several studies conducted by