PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015

This study aims to examine the effect of Corporate Social Responsibility Disclosure (CSR) and Characteristics of the Board of Commissioners on the Company's Financial Performance. The purpose of this study is to provide empirical evidence on Corporate Social Responsibility Disclosure (CSR) and Characteristics of Board of Commissioner to Company's Financial Performance. The independent variables of this study are Disclosure of Corporate Social Responsibility (CSR), Independence of Board of Commissioner, Board of Commissioner Size, and Institutional Ownership. The dependent variables of this study is Company's Financial Performance. The population in this study are 61 manufacturing companies which listed on Indonesia Stock Exchange (BEI) in the period 2011-2015. Sample was selected by purposive sampling method with certain criteria for five years, and finally obtained 44 companies that fulfill the criteria. Data were analyzed using multiple linear regression analysis model. The results of the analysis show that Corporate Social Responsibility Disclosure (CSR) and Board of Commissioners Size has significant effect on Financial Performance, Independen of Board of Commissioners and Institusional Ownership has no significant effect on Financial Performance, Corporate Social Responsibility Disclosure (CSR) and Characteristics of Board of Commissioners simultaneously have a significant positive effect on the Company's Financial Performance. Keywords : Disclosure of Corporate Social Responsibility (CSR), Characteristics of Board of Commissioners, and Company's Financial Performance.