Daftar Isi:
  • This research is an empirical study on manufacture sector companies listed on the Indonesia Stock Exchange in 2014-2017. The objective of the research is to analyze and to measure the effect of institutional ownership structure, managerial ownership structure, board commissioners and audit committee on the disclosure of Corporate Social Responsibility (CSR) activities. Data were collected using purposive sampling technique. Multiple linear regression was used to analyze the data, applying SPSS 25. This study found that board commissioners size has a positive effect on disclosure of corporate social responsibility. However, institutional ownership structure, managerial ownership structure and audit committee size did not effect on disclosure of Corporate Social Responsibility (CSR). Key Word : Institutional Ownership Structure, Managerial Ownership Structure, Board Commissioners, Audit Committee, Disclosure Of CSR.