pengaruh roe, likuiditas, ukuran perusahaan, ukuran dewan komisaris independen dan kepemilikan saham asing terhadap pengungkapan csr (studi pada perusahaan properti dan real estate di bei periode 2014-2016)

The objective of this research is to examine the effect of ROE, liquidity, company size, independent board of commissioner, and foreign ownership toward of CSR disclosure. Liquidity was measured by current ratio, company size was measured by ln total asset, independent board of commissioner was measured by the proportion amount of independent board of commissioner compared with the total number of board of commissioner, and foreign ownership was measured by percentage of foreign ownership in company. This research used secondary data and the samples were determined based on purposive sampling method. The samples used in this research were 20 companies which listed in property and real estate sector of Indonesia Stock Exchange for period 2014-2016 consecutively; published annual report or sustainability report and financial statements which have been audited for period 2014-2016 consecutively ended December 31 and denominated in Rupiah; had positive profit consecutively, independent board of commissioner, and foreign ownership. The results of this research were ROE, liquidity, company size, independent board of commissioner and foreign ownership simultaneously have significant effect to CSR disclosure. Company size has positive significant effect to CSR disclosure while liquidity and independent board of commissioner have negative effect to CSR disclosure. Meanwhile, ROE and foreign ownership have no effect to CSR disclosure