Penelitian ini dilakukan untuk mengetahui pengaruh karakteristik perusahaan, yaitu: (1) umur perusahaan, (2) ukuran perusahaan, dan (3) ukuran dewan komisaris, serta kinerja keuangan, yaitu: (1) likuiditas, (2) solvabilitas, dan (3) profitabilitas, terhadap nilai perusahaan melalui pengungkapan tanggung jawab sosial dan lingkungan. Penelitian kuantitatif deskriptif dilakukan dengan melihat komponen-komponen karakteristik perusahaan, kinerja keuangan, jumlah pengungkapan tanggung jawab sosial, dan nilai perusahaan. Teknik analisis data yang digunakan adalah analisis jalur. Dari hasil analisis, diketahui bahwa karakteristik perusahaan dan kinerja keuangan tidak mempengaruhi nilai perusahaan melalui pengungkapan tanggung jawab sosial. Akan tetapi, hubungan klausalitas yang terjadi hanya ada di antara kinerja keuangan dan nilai perusahaan tanpa melalui pengungkapan tanggung jawab sosial dan lingkungan. Diketahui bahwa nilai variabel current ratio, debt to asset ratio, dan return on asset adalah -2,107; -2,292; dan 3,571. Adapun t tabel untuk (0,025, 18) adalah 2,101. Kata kunci: karakteristik perusahaan, kinerja keuangan, nilai perusahaan.

This research was conducted to determine the effect of firm characteristics, namely: (1) firm age, (2) firm size, and (3) board of commissioner size, and financial performance, namely: (1) liquidity, (2) solvency, and (3) profitability, on firm value through corporate social responsibility disclosure. Descriptive quantitative research was conducted by looking at the components of firm characteristics, financial performance, the number of corporate social responsibility disclosure, and firm value. The data analysis technique used is path analysis. From the results, it is known that firm characteristics and financial performance do not affect firm value through corporate social responsibility disclosure. However, the causal relationship that occurs only exists between financial performance and firm value without going through the corporate social responsibility disclosure. It is known that the value of current ratio, debt to asset ratio, and return on assets are -2.107; -2,292; and 3,571. The t table for (0.025, 18) is 2.101. Keywords: firm characteristics, financial performance, firm value.

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