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

Author

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  • I Widianti
  • Akram Akram
  • Endar Pituringsih

Abstract

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 112 out of a total population of 324 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023. 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.

Suggested Citation

  • I Widianti & Akram Akram & Endar Pituringsih, 2025. "The Impact of CSR Disclosure on Firm Value in Mining Companies: The Moderating Role of Media Exposure," International Journal of Management, Accounting and Economics, International Journal of Management, Accounting and Economics, vol. 12(9), pages 1443-1460.
    • Handle: RePEc:air:journl:v:12:y:2025:i:9:p:1443
    DOI: 10.22034/ijmae.2025.228024
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