This study aims to analyze the effect of Corporate Social Responsibility disclosure (CSRD) Managerial and ownership Of the company with Profitability as a Moderating Variable. The subject in this study is a manufacturing company in Indonesia and Singapore. In this study the selected sample of 78 for manufacturing companies in Indonesia and 92 to manufacturing companies in Singapore using a purposive sampling. Analysis tool used in this study is the Moderator Regression Analysis (MRA) and multiple linear regression analysis using SPSS. Based on the analysis that have been made the results are the Corporate Social Responsibility disclosure positive and significant influential in Indonesia and Singapore. While the positive effect of managerial ownership in Singapore, while in Indonesia have no effect is positive and significant. And profitability as an influential moderate variable is positive and reinforces the relationship disclosure corporate social responbility, While in the possession of the managerial relationship weakens the poistif profitability of companies in the manufacturing company in Indonesia and Singapore.