This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.

This research is a quantitative study which aims to obtain empirical evidence regarding the influence of the external auditor's social ties with the CEO / CFO, the external auditor's social ties with the audit committee, audit tenure, and audit fees on audit quality. The sample of this research is 166 manufacturing companies which are listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2018. The data collection uses the purposive sampling. The data analysis technique used multiple regression statistical tests and T statistical tests.The results of this study indicate that the influence of the auditor's external social ties with the CEO / CFO on audit quality shows no significant effect (0.594> 0.1). The second hypothesis is that the effect of the auditor's external social ties with the audit committee shows no significant effect (0.946> 0.1). The third hypothesis, the effect of audit tenure on audit quality, shows no significant effect (0.217> 0.1). The fourth hypothesis, the effect of audit fees on audit quality, shows that there is no significant effect (0.331> 0.1). It can be that the external auditors have worked professionally and independently which, despite the existence of social and economic ties, it does not affect the assessment of an external auditor.

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The research method is done by first determining the object of research, population and sample and data collection techniques. In this research the type used is secondary data. The research method is to use quantitative analysis which analyzes by means of description, classical assumption test, regression analysis and data hypothesis testing using SPSS Version 26 software.