Analisis Hubungan Faktor-faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility/CSR (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2016)

This study aims to examine the effect of firm size, leverage, profitability, and industry type on CSR disclosure on manufacturing companies listed in Indonesia Stock Exchange 2015-2016. This type of research is quantitative research. The sample in this research is 104 companies. The data used is secondary data taken by purposive sampling method. The analysis used in this research is multiple linear regression analysis. The results showed that profitability and industry type significantly influence on CSR disclosure, while firm size and firm leverage have no significant effect on CSR disclosure