Keywords: CSR disclosure, firm value, size company, financial leverage, institutional ownership

Sri Suranta,
LPPM-UNS, Penelitian, DIKTI, Penelitian Fundamental, 2008.

The aim of this research is to get empirical evidence of effect corporate social responsibility disclosure to firm value. For the purpose, it used manufacturing companies that listing at BEI in 2007 are as samples using purposive sampling. The hypothesis is tested by multiple regression analysis.
There are 146 samples, only 134 samples are complete. Before hypothesis testing, data is examined by classical assumption. Using multiple regression analysis, the hypothesis is supported by empirical data. It means that firm value is affected by corporate social responsibility disclosure. This research use control variables, i.e. company size, financial leverage and institutional ownership. Company size and financial leverage are supported by data. Meanwhile, institutional ownership isn’t.