Analisis Pengaruh Profitabilitas, Environmental Performance, Dan Good Corporate Governance Terhadap Corporate Social Responsibility Disclosure Di Indonesia (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2014-2016)

The aim of this research is to analysis the influence of Profitability, Environmental Performance, institutional ownership, audit committee, and size of board of commissioners on the disclosure of Corporate Social Responsibility (CSR).The research method in this study uses purposive sampling method. The population of this research is all manufacture companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The sample in this study amounted 180 manufacture companies listed in Indonesia Stock Exchange (IDX) 2014-2016. This research data uses secondary data. The measurement of corporate social responsibility based on the Global Reporting Initiative disclosure index (GRI) 2013 as seen from the company’s annual report. Profitability , institutional ownership, audit committee,and size of board of commissioners are contained in the 2014-2016 Annual Report comes from the Indonesian Stock Exchange (www.idx.co.id). . While Environtmental Performance data is sourced from State Minister for The Environment PROPER (www.proper.menlhk.go.id). The collected data was analysis using classic assumption test then do hypothesis test. Testing the hypothesis in this studyusing multiple regression analysis with t-test, f, and coefficient of determination. The results of the study show that the variables of Profitability, Environtmental Performance, and size of board of commissioners affect the disclosure of Corporate Social Responsibility. Meanwhile, the variable institutional ownership and audit committee does not affect the disclosure of Corporate Social Responsibility