Financial condition is not sufficient to ensure the value of the company continues to increase, the company must understand that the implementation of Corporate Social Responsibility is not only considered as cost, but also long-term investment. Corporate sustainability is one of the liability that must be implemented by a company, which is a form of corporate responsibility and attitude to the environment and society. The operational activities of a manufacturing company tend to generate a lot of waste, even most companies are destroying existing natural resources and can also harm the community, therefore the company should not only focus on thinking and seeking profit on the interests of the company only, but also must pay attention to the impact of corporate activities that impact on the external parties of the company. This study aims to examine the Effect of Profitability, Size, and Structure of Public Ownership on the disclosure of Corporate Social Responsibilit. The sample used is a manufacturing company listed on the Indonesia Stock Exchange from 2012 until 2016. The Statistical methods used is multiple regression analysis. The conclusions of this study are profitability,size, public ownership have a significant positive effect to the disclosure of Corporate Social Responsibility by sample companies. The implication is that researchers can modify independent variables that have significant influence used in this study by adding other variables outside the model.
Key words: Corporate Social Responsibility, Profitability, Size, Public Ownershi
