Abstract:
This research objective is to identify the factors that affect the Disclosure of Corporate Social Responsibility (CSR) in the annual report by examining several factors like profitability, leverage, age, commissioner size, and company age. This research is using quantitative method with multiple regression. The research took 41 real estate company listed in the IDX with 164 observations from year 2013 until 2016. This study shows that company’s size and leverage have a positive effect on the disclosure of CSR. There is not any effect of profitability, commissioner size and company’s size on the disclosure of social responsibility
