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The purpose of this study is to test internet quality reporting as a moderating variable of Corporate Social Responsibility Disclosure on firm value listed on the Indonesia Stock Exchange . The reason behind the selection of this topic are low awareness of companies in Indonesia in CSR disclosure, the limited amount of literatures, and also the variability from the previous results obtained in similar studies. In rapid technological developments, a number of stakeholders began looking for financial information through a variety of media, including the internet. The rapid dissemination of information to create a perception of greater public transparency . This action produces greater profits for investors that can help managers to maximize firm value. Hence , the Internet is expected to be encourage of the development of media disclosure of CSR in Indonesia

This study uses an index derived from the checklist process the data with content analysis . The index is Corporate Social Disclosure Index (CSDI) which is a proxy of the extent of CSR disclosure. CSDI is taking indicators issued ASTRA. Meanwhile, the internet reporting measurement index derived and developed from previous studies.

This study uses 200 data company covering the year of  2012. Collection data was from company annual reports and website. The results showed that the index of corporate social responsibility disclosure has a positive influence on the firm 's value, quality IR has a positive influence on the firm 's value as well as interaction with the Internet reporting information Corporate Social Responsibility Disclosure strengthen the positive impact of Corporate Social Responsibility Disclosure of information to the firm 's value.

Keyword: Corporate Social Responsibility; CSR ; internet reporting; firm's value, exposure.