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This study aims to determine the effect of CSR, Working Capital Efficiency, EPS on company performance and value of mining companies in 2019-2020. The approach in this study uses a quantitative approach with research methods using non-participant observation. The population in this study are consumer goods companies listed on the IDX. The number of samples in this study was 12 samples registered on the IDX in 2013-2017. The data analysis technique used is in the form of path analysis and classical assumption and Sobel Test. Based on the research results, it is found that CSR has a positive effect on firm value. The results showed that the value of the original sample estimation of CSR on PBV was 0.251 with a significance below 5% which was indicated by the t-statistics value of 3.667 which was greater than the t-table value of 1.962. Then, in testing the effect of CSR on company performance, it was found that the original sample estimate value of CSR on ROA was not the effect of CSR on company performance. So that there is no effect of CSR on company performance. Furthermore, in testing the effect of EPS on firm value, it is found that there is an effect of EPS on firm value. In testing the effect of EPS on company performance, it is found that there is an effect of EPS on company performance. Furthermore, it is also found the influence of WCE on firm value. The influence of WCE on firm value was also found to have a significant effect.
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