This article aimed to examine the influence of Corporate Social Responsibility (CSR) disclosure to the financial
performance proxy on Return on Assets (ROA), Return on Equity (ROE), and company value proxy on Price
to Book Value (PBV) empirically as well as knowing the existence of the audit quality as moderating variable
whether it will affect the relationship between CSR disclosure on ROA, ROE, and PBV. The object of this study
was mining companies listed on the Indonesia Stock Exchange period 2010-2012. The sample was selected
using a purposive sampling method and obtained samples as many as 26 companies with a total data of 78 data.
Hypothesis testing methods used were simple regression analysis and moderated regression analysis. The results
of this study show that Corporate Social Responsibility (CSR) disclosure has an effect on ROA, but has no effect
on ROE and PBV, and audit quality as a moderating variable cannot affect the relationship of CSR disc losure on
ROA, ROE, and PBV