| This study aims to determine the effect of firm size, firm profitability, institutional ownership, managerial ownership, and disclosure of the media to influence corporate social responsibility (CSR). Second, determine the effect of CSR on firm value disclosure set forth in the first and second research model. Authors using multiple linear analysis method on the first research model because of the independent variable of more than one, and use a simple linear analysis method in second research models. Which is the object of this research is a company engaged in the manufacturing industries listed on the Indonesia Stock Exchange (IDX) between 2010-2012. Text based on the linear analysis testing of the first research model, showed that the size of the firm, managerial ownership, institutional ownership, and disclosure of the media influence on CSR disclosure, while not effect the company's profitability CSR disclosure. Of the results of the second study found that the model of CSR disclosure effect on firm value. |