Pengaruh Kepemilikan Manajerial, Komite Audit, Ukuran Dewan Komisaris, Profitabilitas, Likuiditas, Profil Perusahaan, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dalam Laporan Tahunan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

This study aims to analyze the effect of managerial ownership, audit committee, board size, profitability, liquidity, company profile, and company size to social responsibility (CSR) an annual report of manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. The measurement of corporate social responsibility is felt in the 2014 global reporting initiatives (GRI) index which is seen from the company's annual report. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2014-2016. Sampling research with purposive sampling and got 55 companies, with 3 years observation. So the total sample studied is 165. The data have been collected analyzed by using the classical assumption test and then tested the hypothesis by multiple linear regression methods with the t-test, F test, and coefficient of determination. The results showed that the variable size of the board of commissioners, liquidity, and size of the company affect the disclosure of corporate social responsibility. Meanwhile, the variable ownership of management, audit committee, profitability, and company profile do not affect the disclosure of corporate social responsibility