I Wayan Widnyana, Ni Putu Yeni Astiti, I Wayan Suarjana
The classic view of the literature states that corporate CSR is able to mediate the relationship between capital structure, firm size, financial performance and company value. However, his study aims to show empirically the role of CSR in mediating the relationship between capital structure, firm size, financial performance and company value. The method of data collection uses purposive sampling. The research sample is the property and real estate sector in 2017-2019. The method of data collection is through questionnaires. Data were analyzed using path analysis with SPSS. The results of the study show that the capital structure and size of the company significantly influence CSR and company value, while financial performance does not affect CSR. CSR does not affect the value of the company, but the company's CSR is able to mediate the relationship between capital structure, company size, financial performance and company value.