Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility terhadap nilai perusahaan dengan profitabilitas dan leverage sebagai variabel moderator pada perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Sampel yang diperoleh sebanyak 19 perusahaan menggunakan metode purposive sampling, sehingga jumlah yang diobservasi sebanyak 95 data. Penelitian ini menggunakan analisis regresi moderasi dengan alat bantu sofware SPSS versi 23. Hasil analisis regresi moderasi tanpa variabel moderasi menunjukan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan. Hasil analisis regresi moderasi dengan variabel moderasi sebagai variabel independen menunjukan corporate social responsibility dan leverage tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Hasil analisis regresi moderasi dengan variabel moderasi sebagai interaksi menunjukan corporate social responsibility memiliki pengaruh negatif signifikan terhadap nilai perusahaan, profitabilitas memiliki pengaruh positif signifikan terhadap nilai perusahaan, leverage tidak berpengaruh terhadap nilai perusahaan, sedangkan variabel profitabilitas dan leverage tidak memoderasi pengaruh corporate social responsibility terhadap nilai perusahaan.

Kata Kunci: Corporate social responsibility (CSR), Profitabilitas, Leverage, dan Nilai perusahaan.

This study aimed to determine the effect of corporate social responsibility disclosure toward the company value with profitability and leverage as moderator variables in energy sector companies listed on Indonesia Stock Exchange for the 2017-2021 period. The samples obtained by 19 companies used the purposive sampling method, thus that the number observed was 95 data. This study used moderation regression analysis with SPSS software version 23. The results of the moderation regression analysis without moderation variables showed that corporate social responsibility had no effect toward the company value. The results of the moderation regression analysis with moderating variables as independent variables showed that corporate social responsibility and leverage had no effect toward the company value, meanwhile, profitability had a significant positive effect toward the value of the company. The results of the moderation regression analysis with moderating variables as interactions show that corporate social responsibility has a significant negative influence on company value, profitability has a significant positive influence on company value, leverage had no effect toward the company value, meanwhile, the variables of profitability and leverage did not moderate the influence of corporate social responsibility on the company value. Keywords: Corporate social responsibility (CSR), Profitability, Leverage, and Company Value