effect of corporate social responsibility disclosure (csrd) on financialperformance and role of media as moderation variables

This study aims to examine the influence of corporate social responsibility (csr) on corporatefinance performance in indonesia and examine the role of intellectual capital as a moderating variable thatcan increase the influence of csrd on corporate finance performance. the population of this research isall industrial sectors that are registered based on jasica (jakarta stock industrial classification) on theindonesia stock exchange during 2016-2018. the approach used is a quantitative approach. sampleswere taken using judgment sampling technique with a total sample of 432 observations.the resultsshowed that csrd has an effect on company finance performance as measured by return on asset(roa). that is, the higher csr disclosures made company can improve the company's financeperformance. the results of this study also shows that media as a moderation variable is provenempirically able to increase the influence of csrd on company finance performance.