This research aims to analyze factors that affect the company's CSR disclosure and to see the<br />impact of CSR on firm value. The population in this study are all companies listed on the Indonesia Stock<br />Exchange (IDX) and samples are15 companies manufacturing. Analysis of the data used to test the first<br />hypothesis is linear multiple regression analysis is to look at the effect of profitability, leverage, institutional<br />ownership, size, and slack resources on the disclosure of

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... , while to test the hypothesis that both are<br />seeing the effect of CSR on firm value, then used a simple linear regression. The results of this study indicate<br />that the variable profitability, size, and slack resources have a significant impact on CSR. As for the variable<br />leverage and institutional ownership has no significant effect on CSR. The last, variable CSR has a significant<br />influenceon the firm value