183 Jurnal Magister Akuntansi Trisakti ISSN : 2339-0859 (Online) Vol. 5 No. 2 September 2018 : 183-198 Doi: http//dx.doi.org/10.25105/jmat.v5i2.5074 PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI Henik Haris Astuti 1 Roni Aron Oktavianus 2* Yvonne Augustine 3 1,3 Fakultas Ekonomi dan Bisnis Universitas Trisakti 2 PT Royal Lestari Utama * roniaron.tampubolon@yahoo.com Abstract This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012- 2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value. Keywords: Corporate Social Responsibility Disclosure; Financial Performance; Non Financial Performance; Corporate Value; Industry Type. Submission date: July 26, 2019 Accepted date: July 27, 2019 *Corresponding Author PENDAHULUAN Perusahaan biasanya hanya melihat dari aspek jangka pendek seraya mengabaikan dampak dari aktivitasnya seperti dampak sosial dan lingkungan sehingga pimpinan perusahaan yang memiliki tanggung jawab sosial secara luas bertindak tidak sejalan dengan keinginan pemegang saham. Pemegang saham lebih menyukai maksimalisasi laba yang akan meningkatkan nilai perusahaan. Kondisi demikian bertentangan dengan kenyataan di lapangan. Perusahaan dalam kenyataannya tidak