%A NIM.: 21108040025 Fitriani Syahrir %O Egha Ezar Junaeka Putra Hassany, S.E.I.,M.E %T PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN %X This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, profitability, institutional ownership, and earnings management on firm value in the energy sector listed on the Indonesia Stock Exchange for the period 2019–2023. A quantitative approach with panel data regression analysis was used. The results show that CSR disclosure, institutional ownership, and earnings management have no significant effect on firm value. Meanwhile, profitability has a positive and significant effect. This indicates that investors place more emphasis on financial performance in assessing firm value. %K Nilai Perusahaan, CSR, Profitabilitas, Kepemilikan Institusional, Manajemen Laba %D 2025 %I UIN SUNAN KALIJAGA YOGYAKARTA %L digilib71579