ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

This study aims to determine factors - factors that influence whether disclosure of Corporate Social Responsibility in the annual report of manufacturing companies listed in Indonesian Stock Exchange. Firm characteristics were used in this study are size which proxy by amount of labor, profitability which proxy by earnings per share, profile, board of commissioners which proxy by the number of commissioners, leverage, and age of the company. While the Social Disclosure measured by Corporate Social Disclosure (CSD). This study is a quantitative model using multiple regression analysis to determine the direction and effect relationship dependent and independent variables. Multiple regression analysis performed on time series data for the period 2008 – 2010 in 40 manufacturing companies listed in Indonesian Stock Exchange (BEI). Thus, the total object of the study was 120. The results showed that only the variable board of commissioners and leverage that can have a significant effect on the disclosure of corporate social responsibility. As for the variable size, profitability, profile, and age did not affect the company's corporate social responsibility disclosure Key words : Size, Profitability, Profile, Board of Commissioners, Leverage, Age of the company, Corporate Social Disclosur