| The purpose of this study is too see the effect of management ownership, institutional ownership, and financial performance to consequential corporate social responsibility disclosure. Source of data about management ownership and institutional ownership taken from annual report. Financial performance is measured with Return of Equity and than disclosure of corporate social responsibility is measured by 91 indicators SRG. The study is done with 115 manufacturing companies on year 2010 until 2014. The result of this study indicates that the management and institutional ownership variables have not significant effect on the financial performance. However, financial performace variabel has a significant effect on CSR disclosure. Management ownership and institutional ownership variables have not significant effect on the corporate social responsibility disclosure. |