| Corporate Social Responsibility (CSR) is an activity that must be disclosed by company as a company’s responsibility on the activity that is doing by company to the environment and communities. CSR disclosure can also be an instrument for other parties such as investor in taking a decision. Therefore, this research aims to analyze the influence of profitability, leverage, firm size, managerial ownership and composition of the board of independent commissioner on CSR disclosure. The method that used in this research is multiple regression method. Data that been used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Data was analized by SPSS program version 22.0, with sample research consisted 84 companies. The results of this research showed that firm size and managerial ownership has a positive influence of CSR dislosure and composition of the board of independent commisioner has a negative influence of CSR dislosure. However, profitability and leverage has no influence of CSR disclosure. |