T he study examined the effect of the allocation of the cost of social responsibility as proksidari disclosure of corporate social responsibility (CSR) on the relationship between ROA as a proxy of the financial performance of the company's value and the impact of the cost allocation of social responsibility as a proxy of the disclosure corporatesocial responsibility (CSR) on the relationship between CR as a proxy of the financial performance of the company's value. The purpose of research is to find empirical evidence of (a) the effect of the financial performance ROA on firm value, (b) the effect of the financial performance of the CR to the value of the company (c) the effect of CSR on the relationship between ROA with the enterprise value (d) the impact of CSR on the relationship between CR with the company's sample in this research is manufacturing companies listed in Indonesia stock exchange (IDX) in the span of years from 2013 to 2015. Samples are as many as 33 companies with 95 observations. data analysis using linear regression analysis with the research berganda.Hasil linear regression analysis showed that ROA has a significant negative effect on firm value. Then the results of linear regression analysis showed that the CR also has a significant negative impact on the value of the company. Furthermore, linear regression analysis reveals that the disclosure of CSR is not able to moderate the relationship between ROA on firm value. But unlike the CR, research results show that the disclosure of CSR is able to moderate the relationship between the CR to the value of the company. Independent variables simultaneously significant effect on the value of the company.