Except for GCG, there are other factors that proved to be influential on the disclosure of CSR such as corporate profile and firm size (Hasibuan, 2001),Another characteristic is the profitability and financial leverage, where profitability is an overview of the company’s operating performance. Sembiring (2005) states that financial leverage can show how the balance between the desire debtholders company with social responsibility. Purpose of this study was to examine the influence of corporate governance and firm characteristics of the broad CSR disclosure. Characteristics of companies that tested the impact on CSR disclosure are extensive foreign ownership, corporate profile, firm size, profitability, and leverage.