The Impact of CSR Disclosure on Firm Value in Mining Companies: The Moderating Role of Media Exposure

The purpose of this study is to analyze the effect of CSR disclosure on firm value, with media exposure as a moderating variable. This research is causal associative study with a quantitative approach. The study employs pursosive sampling to determine the sample, resulting in ۱۱۲ out of a total population of ۳۲۴ mining companies listed on the Indonesia Stock Exchange (IDX) for the period ۲۰۲۰ to ۲۰۲۳. Moderated regression analysis is used in this study. The results show that CSR disclosure has a positive and significant effect on firm value. Media exposure positively and significantly moderates this relationship. Practically, these findings can serve as a consideration for companies in disclosing CSR activities and as input for investors in making investment decision. The implication of this research is to serve as a reference and cosideration of the importance of allocating CSR effectively, as it has a positive impact on the development of investment value.

کلیدواژه ها:

CSR ، Firm Value ، Media exposure