The aim of this study is to analyze the effect of profitability, foreign ownership, institutional ownership, firm size and leverage to voluntary disclosure of social responsibility companies listed in Indonesia Stock Exchange in 2012-2014. The study was conducted with a purposive sampling amounted to 207 companies as sample. Tests carried out using multiple linear regression. Based on test results analysis, profitability, company size and leverage positive effect on the disclosure of corporate social responsibility. While foreign ownership and institutional ownership has no effect on the disclosure of corporate social responsibility. |