Corporate Social Responsibility (CSR) merupakan kewajiban yang harus dilaksanakan oleh setiap perusahaan yang merupakan suatu bentuk kesadaran perusahaan untuk berkontribusi dalam pembangunan negara. Penilitian ini bertujuan untuk menguji apakah firm size, profitabilitas, leverage, umur perusahaan dan ukuran dewan komisaris berpengaruh terhadap Corporate Social Responsibility Disclosure. Populasi sampel yang digunaan dalam penelitian ini adalah perusahaan manufatur yang terdaftar di BEI pada tahun 2014-2018. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Data yang digunakan berupa laporan tahunan perusahaan yang diperoleh dari Bursa Efek Indonesia dan web resmi perusahaan. Teknik analisis data yang digunakan yaitu Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa firm size berpengaruh terhadap Corporate Social Responsibility Disclosure dan leverage berpengaruh negatif terhadap Corporate Social Responsibility Disclosure. Sedangkan profitabilitas, umur perusahaan dan ukuran dewan komisaris tidak berpengaruh terhadap Corporate Social Responsibility Disclosure. Kata Kunci: Corporate Social Responsibility Disclosure, firm size, profitabilitas, leverage, umur perusahaan, ukuran dewan komisaris

Corporate Social Responsibility (CSR) is an obligation that must be carried out by every company which is a form of corporate awareness to contribute to the development of the country. This study aims to examine whether firm size, profitability, leverage, company age and the size of the board of commissioners influence the Corporate Social Responsibility Disclosure. The sample population used in this study is a manufacturing company listed on the Stock Exchange in 2014-2018. Sampling in this study used a purposive sampling method. The data used in the form of the company's annual report obtained from the Indonesia Stock Exchange and the company's official website. Data analysis techniques used are Multiple Linear Regression Analysis. The results of the study show that the firm size influences the Corporate Social Responsibility Disclosure and leverage negatively influences the Corporate Social Responsibility Disclosure. Whereas profitability, company age and the size of the board of commissioners have no effect on Corporate Social Responsibility Disclosure. Keywords: Corporate Social Responsibility Disclosure, firm size, profitability, leverage, company age, board size

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