PENGARUH LEVERAGE, PROFITABILITAS, SIZE, UMUR PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN INDEPENDENSI KOMITE AUDIT TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

The purpose of this research is finding out and analyzing the influence of leverage, profitability, size, company age, commissaries board size and audit committee independency on the extractive company social responsibility disclosure that registered in Indonesian Stock Exchange (BEI). Company social responsibility disclosure measurement indicator is using key success factors for social performance measurement that developed by Nor Hadi (2011) which total is 123 disclosure indicators. Population of this research is extractive company that registered in BEI until 2011 and its sample collection method is purposive sampling. Data analysis technique is using classic assumption test and hypothesis testing is using multiple linear regression analysis that helped with application of SPSS 16.0.The result of the research shows that simultaneously leverage variable, profitability, size, company age, commissaries board size and audit committee independence do not influence extractive company social responsibility disclosure that registered in Indonesian Stock Exchange (BEI). Partially, leverage variable, profitability, size, company age, commissaries council size and audit committee independence do not have significant influence on extractive company social responsibility disclosure. Keywords: leverage, profitability, size, company age, commissaries board size, audit committee independence, Corporate Social Responsibilit