Pengaruh Keberagaman Dewan Komisaris Dan Karakteristik Perusahaan Terhadap Pengungkapan Csr

The purpose of this study is to determine the effect of the composition of female board of commissioners, profitability, company size and industry type on CSR disclosure. This study uses 22 companies as samples and is observed for three years from 2015-2017, so the total observations in this study is 66 companies with a purposive sampling method. Analysis technique uses Multiple Linear Regression. Result of the research shows that the composition of the board of commissioners has a significant negative effect on CSR disclosure. Profitability has no significant positive effect on CSR. Company size has no significant negative effect on CSR disclosure. Meanwhile, the type of industry has a significant positive effect on CSR disclosure. Keywords: CSR disclosure, female board of commissioners, profitability, company size and industry typ