PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

The purpose of this study was to test the influence of Industry Type, Company Size, Managerial Ownership, Institutional Ownership, and Size of Board of Commissioners on the disclosure Corporate Social Responsibility. This study population is all Manufacturing company listed on the Indonesia Stock. Study sample as many as 48 company. The method of analysis of this research used SPSS. The results of analyzes using SPSS showed that the effect of the (1) company size has a positive influence on corporate social responsibility (2) managerial ownership has a positive influence on corporate social responsibility (3) institutional ownership was not effect on corporate social responsibility (4) Size of board of commissioner has a positive influence on corporate Social Responsibility. Keywords : Industry Type, Company Size, Managerial Ownership, Institutional Ownership, and Size of Board of Commissioners, Corporate Social Responsibilit