Faktor yang mempengaruhi pengungkapan sosial dalam laporan tahunan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)

The purpose of this research is to know the influence of effect factors of corporate social responsibility, consist of size of board of commissioner, leverage, company size, profitability, management ownership and company profile either partially or simultaneously toward corporate social responsibility disclosure in manufacture firms on BEI.This research is classified as causal research and data used are in form of annual reports from 16 companies used as sample listed in BEI during 2008 to 2009. The sample selection using purposive sampling method. This research utilizes external data; those are taken from Indonesia Capital Market Directory (ICMD) 2008 and from the website www.idx.co.id. Data which have already collected are processed with classic assumption test before hypothesis test. The statistic method that’s used in multiple regressions analyzes.The result of research show that profitability and management ownership have significant effect to corporate social responsibility disclosure, while size of board of commissioner, leverage, company size, and company profile have insignificant effect to corporate social responsibility disclosure. Adjusted R Square that shows value 0,483 indicates that 48,3% turning in corporate social responsibility disclosure can be determined by the independent variable in this research, meanwhile, the reminder 51,7% determined by other factors which not include in this research.