PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

This research aims to know and analyze the influence of company size, profitability, board of Commissioners size, public ownership, and foreign ownership against corporate disclosure of social responsbility. This research uses a quantitative approach. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange period 2016-2018. This research sample was chosen using the purposive sampling method. Samples obtained as much as 201 that is 67 companies with a period of 3 years. This research data is a secondary data in the form of annual report obtained from Indonesia Stock Exchange website. The analysis method used is a double linear regression analysis.

The results of the study proved that the size of the company influential against the disclosure of corporate social responsbility, the profitability has no effect on the disclosure of corporate social responsbility, the size of the Board of Commissioners has no effect on the disclosure of corporate social responsbility, public ownership has no effect on the disclosure of corporate social responsbility.