Abstract :
This study aimed to examine the effect of profitability , leverage , and foreign ownership of the social responsibility disclosure . Population research firms engaged in plantation industry which was listed on the Indonesia Stock Exchange . Samples in the set by purposive sampling method . The sample in this study is 10 companies and the observation period was 4 years in a row . Hypothesis testing using multiple analysis methods regerasi pantuan SPSS version 22.0 .test results show that the first hypothesis ( H1 ) who stated effect on the profitability of social responsibility disclosure , accepted. Hypothesis ( H2 ) which states Leverage effect on the disclosure of social responsibility , accepted . And Hypothesis ( H3 ) which states foreign equity ownership affect the disclosure of social responsibility , is accepted .
Keywords : Profitability , Leverage , foreign share ownership and Disclosure of Social Responsibility