Corporate social responsibility disclosure and good corporate governance toward firm value with profitability as intervening variable

Corporate Social Responsibility (CSR) is a form of corporate responsibility in tackling social inequalities and environmental damage that occur as a result of the company's operational activities. This study examines the relationship between CSR disclosure and Good Corporate Governance (GCG) to the firm value through profitability as an intervening variable. This study used a quantitative research methodology with a sample of 289 manufacturing companies listed on the Indonesia stock exchange (IDX) in the period 2015-2017. The hypotheses are tested using path analysis and regression test gradually through the validity test model to measure the relationship between variables. The results of this study indicate that Corporate Social Responsibility and Good Corporate Governance affect profitability, Corporate Social Responsibility and Good Corporate Governance do not affect the value of the company, profitability affects the value of the company. The better the disclosure and implementation of Corporate Social Responsibility and Good Corporate Governance, the higher the profitability will have an impact on the high value of the company.