The purpose of this study was to analyze the influence of financial performance,
profitability, and the company size to the disclosure of Corporate Social
Responsibility (CSR). The population in this research is the manufacturing
company listed in BEI 2014-2017 Period. Sampling method used is the purposive
sampling using the sample company 32 with some criteria required then do
descriptive statistics, estimation of the regression model, the regression model
selection, test assumptions Classic, and multiple linear regression analysis. The
results of the regression analysis showed financial performance partially effect
negatively to Corporate Social Responsibility, profitability is not partially
influence on Corporate Social Responsibility, size of companies partially a
positive effect towards Corporate Social Responsibility, financial performance,
profitability, and the size of the company simultaneously positive effect towards
Corporate Social Responsibility.