This study was conducted to test (1) The effect of profitability on firm value, (2) The effect of investment opportunity set on firm value, (3) The effect of firm’s size on firm value, (4) The effect of profitability on CSR, (5) The effect of investment opportunity set on CSR, (6) The effect of firm’s size on CSR, (7) The effect of CSR on firm value, (8) Effect of mediation CSR of relations…