Sely Megawati Wahyudi

Universitas Mercu Buana

This study is a proof-of-concept of important analytical and experimental functions and / or characteristics. Firm value is very important because it reflects the company's performance which can affect investors' perceptions of the company. For companies that have gone public, the value of the company can be determined by the share price listed on the Stock Exchange. Investment Opportunity Set (IOS) is a choice of future investment opportunities that can affect the growth of company assets or projects that have a positive net present value.

This study aims to examine and examine the effect of Corporate Social Responsibility and Investment Opportunity Set on Company Value which is moderated by company growth. The data used in this study are secondary data in the form of financial statements of each sample Property and Real Estate company reported to the IDX from 2016 - 2018 which are sourced from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id Analysis of the data used in this study is multiple regression analysis.

In this study, the results of CSR and IOS have a significant effect on firm value, company growth moderates CSR on firm value, and company growth cannot moderate IOS on firm value.

Corporate Social Responsibility, Investment Opportunity Set, Company Growth, Company Value

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Volume 05 Issue 06 June 2022

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