FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2009-2011

This research aims to determine the factors that affect the disclosure of corporate social responsibility. This study examines whether the shareholding, firm size, leverage and profitability ratios. Social responsibility is a form of accountability that issupposed to be the company, on the impact of both positive and negative impacts from operational activities, and may more or less affect the internal and external communities in an enterprise environment. in this research the disclosure of corporate social responsibility related to the theme of social activities including environmental, health and labor safety, energy, product theme, the theme of community involvement, anda common theme. Total social responsibility disclosurein this studyusing 78 items, divided into seventhemes. The population of this research is manufacture companies which listed in Bursa Efek Indonesia (BEI), there is 166 companies. Research sample using purposive sampling of companies for period ended 2009 – 2011 analyzed by using the two tail linear regression methodology. This research concludes that shareholding and firm size positive significant influence, while the leverage and profitability variable have negative significant influence to disclosure of Corporate social responsibility. Keyword: Corporate social responsibility, shareholding, firm size, leverage and profitability ratios. xi