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Abstract:
The aim of this study is to acquire the empirical evidence that the firm size, profitability, leverage, and foreign ownership do affect the corporate social responsibility disclosure among manufacturing companies partially and simultaneously. The population in this study is all manufacturing firms listed in Indonesia Stock Exchange (IDX) during the year 2011-2015. The samples in this study consist of 31companies with total observation of 5 years, therefore the total samples equal 155 manufacturing companies along with secondary data selected through purposive sampling technique. The method used in this study is regression analysis on panel data using Eviews 9.0 with Robust Regression. The result of this study shows that the company size, profitability, leverage, and foreign ownership simultaneously have significant influence on corporate social responsibility disclosure among manufacturing companies. Meanwhile, the company size and profitability partially have positive and significant influence on corporate social responsibility disclosure, but foreign ownership has negative direction. Surprisingly, there is no evidence showing that leverage influences the corporate social responsibility disclosure.
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