The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable.,The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study.,From the results of this study, it can be concluded that corporate governance does not have any effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results showed that corporate governance can have an effect on firm value directly, and there is no role of CSR disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an effect on firm value through CSR disclosure.,The originality of this research is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar research was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the profitability variable, return on assets and return on equity were used as the indicators.

中文翻译：

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公司社会责任（CSR）的披露及其对公司治理和盈利能力的影响对公司价值的影响

这项研究的目的是检验以公司社会责任（CSR）披露为中介变量的公司治理和公司盈利能力对公司价值的影响。该研究的人群是LQ 45指数组中列出的所有公司。 2013-2014年印尼证券交易所。本研究中使用的推论统计数据在SmartPLS 2.0的帮助下应用了基于偏最小二乘（PLS）的结构方程模型（SEM）方法。选择PLS方法是基于考虑到本研究中形成了具有反射性指标的结构。从本研究的结果可以得出结论，公司治理对CSR披露没有任何影响，公司的盈利能力CSR披露对企业价值有影响。此外，CSR披露不会调解对公司价值的影响。这些结果表明，公司治理可以直接影响公司价值，而企业社会责任披露在调解公司治理对公司价值的影响方面没有作用，公司的盈利能力通过公司社会责任披露对公司价值产生影响。这项研究的独创性是因为进行的许多研究仍然表明指标的结果和多样性不一致，因此，通过涉及用于衡量公司治理变量的指标进行了类似的研究，这些指标是独立专员和审计委员会的比例。同时，对于盈利能力变量，以资产收益率和权益收益率为指标。