This aims of this research is to analyze five things which are: 1). Corporate Social Responsibility revealing which has positive influence toward company value. 2). Company measurement which has positive influence toward company value. 3). Institutional ownership which has positive influence toward company value. 4). Profitability is able to strengthen the relationship between CSR revealing toward company value. 5). There are some CSR revealing contradiction among Indonesia, Singapore, and Malaysia. The object of this research taken on financial report which is published in Indonesia, Singapore and Malaysia, with 191 companies as the sample from those three countries. The purposive sampling method is used by the researcher. Moreover, the collecting data was taken from the annual report from Indonesia, Singapore, and Malaysia. In analyzing data researcher use some tests: first statistic descriptive test, second classic assumption test which contain of normality test, autocorrelations test, multicollinearity test, Heteroscedasticity test, and the last test is hypothesis test by using Moderator Regression Analysis (MRA). The research resulted some results as the aims above: 1). Corporate Social Responsibility revealing which has positive influence toward company value. 2). Company measurement which has positive influence toward company value. 3). Institutional ownership which has positive influence toward company value. 4). Profitability is able to strengthen the relationship between CSR revealing toward company value. 5). There are some CSR revealing contradiction among Indonesia, Singapore, and Malaysia.