This study aims to determine the effect of the influence of profitability, leverage, liquidity, company size and media exposure on disclosure of corporate social responsibility (empirical study on manufacturing companies registered in the 2016-2017 Indonesian stock exchange). This study uses purposive sampling method with certain criteria or considerations. . The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2017. The type of data used in this study is secondary data. The results of the study show that environmental uncertainty, accountability, external pressure, company size, and media exposure have a positive effect on the implementation of financial statement transparency.