Today the public is increasingly aware of the social impacts caused by the company in carrying out its activities in order to achieve maximum profit. Therefore, the community is demanding that the company pay attention to social impacts caused and are working to resolve. Disclosure of corporate social responsibility as a new management concept is transparency of information disclosed not only the financial information of the company, but the company is also expected to disclose information to describe the social and environmental impacts resulting from the company’s activities. Disclosure of corporate social responsibility is often also referred to as social or corporate social disclosure reporting by Mathews (1995) and corporate social responsibility (CSR) by Hackston and Milne (1996). CSR is the process of communicating the social and environmental impact of economic activities on the organization of special interest groups and the community as a whole.