This study aimed to examine the effect of corporate social responsibility
and board size on firm value with financial performance as a mediating variable.
The population in this study were primary consumer non-cyclical companies
listed on the Indonesia Stock Exchange (IDX) during 2017-2021 period, which
generated 87 companies. The data in this study were obtained from the firm
annual report. The sampling technique used in this study was purposive sampling.
The sample used in this study was 77 companies with 331 firm-year observations.
The data analysis technique used in this study is multiple regression analysis. The
results of this study showed that corporate social responsibility and board size
have a positive and significant effect on financial performance. Meanwhile,
corporate social responsibility, board size and financial performance have no
effect on firm value. Furthermore, this study did not succeed in proving that the
mediating effect of financial performance on the relationship between corporate
social responsibility and board size on firm value.