This research aimed to analyze the effect of leverage, profitability, and size of the company toward the disclosure of corporate social responsibility on consumer goods sector at manufacturing corporates listed in the BEI in 2010-2013. The independent variable in this research were leverage, profitability, and the size of the company. And the dependent variable were Corporate Social Responsibility Disclosure/CSRD.
The sample of this research were the manufacturing corporate of consumption goods enlisted in Indonesian Stock Exchange in 2010-2013. The sampling method was by purposive sampling. The total of the corporates in this research were 18 corporates having observed for 4 years. The total sample was 72 corporates. The hypothesis test was by multiple regression analysis. The result of multiple regression analysis showed that the company size affected positively toward the corporate social responsibility disclosure. While leverage and profitability did not effect on corporate social responsibility disclosure. The value of Adjusted R2 of the regression model was 0,659. It mean that 65,9% of the corporate social responsibility disclosure could be explained by leverage, profitability, and company size. While 34,1% of corporate social responsibility disclosure could be explained by other variable in another research.