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Researches on the influence of financial perfomance on corporate value have been widely conducted, however results inconsistency occured. Researches predicted that there are other influencing factors. This conditions drives researches to use CSR and GCG as moderating variables. This research aims to test the influence of financial performance on corporate value by considering the two moderating variables.

This research uses 25 manufacturing firms listed on the Indonesia Stock Exchange during 2009 - 2011 as samples with 75 observation. Hypothesis is tested using moderated regression analysis to find out the interactive influence of the moderating variables. The corporate value measured using Tobin’s Q, while disclosure of CSR and GCG are measured with the allocation cost of soical responsibility and institutional ownerships.

Result indicate that (1) EPS has a possitif effect on corporate value, (2) the allocation cost of social responsibility is able to moderate relation of EPS and corporate value, (3) but institutional ownerships are unable to moderate the relation of EPS and corporate value. This is possible because the institutional investor not only use EPS to make an investment decisions.

Keywords: financial performance, corporate value, corporate social responsibility

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How to Cite
Yendrawati, R., & Pratidina, D. (2015). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Dan Kepemilikan Institusional Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Dl Bursa Efek Indonesia). Unisia, 35(78), 17–24.