| This day, companies are not only aimed at achieving economic responsibility, such as profit and growth, but the company required to show a sense of responsibility and concern for the social issues in the company which developed within the community and concern to stakeholders. This research aims to examine the effect between profitability, industry profile, earnings management (discretionary accruals), and institutional ownership toward Corporate Social Responsibility disclosures. Analysis is done on manufacturing companies data from manufacturing companies that listed in Indonesia Stock Exchange during 2013-2015. There are 123 companies from 142 companies that meets population requirement. This research using sample from 327 unit observation. This research using secondary data which collected from financial report, annual report, and sustainability report. The result showed that from 4 variables that are hypothesized to have relationship with Corporate Social Responsibility disclosures, profitability and industry profile have an effect, while earnings management (discretionary accruals) and institutional ownership don’t have effect on Corporate Social Responsibility disclosures. |