This study analyzed the relationship richnerss media with user trust and perceptions of corporate social responsibility with environmental sensitivity of the industry as a moderating variable. The purpose of the study was to find empirical evidence of: (a) the media richness in the presentation of corporate social responsibility disclosure is positively related to the level of belief stakeholders, (b) the sensitivity of the moderating industrial environment can be a positive relationship of media richness in the presentation of corporate social responsibility disclosure level stakeholder confidence; (c) the presentation of media richness in corporate social responsibility disclosure is positively related to the perception of corporate social responsibility. This research was conducted in the Graduate Program in Accounting Jakarta, with the object of study is accounting graduate student. This study uses survey research with primary data collection using questionnaires. The selection of samples tested in this study using a convenience sampling method, of 100 complete questionnaires as research samples. This study used a simple regression analysis as a tool and a simple regression analysis using the absolute value of the difference by using Partial Least Square (PLS).