This study aims to determine the factors that affect the company's financial performance against the disclosure of corporate social responsibility. The factors that affecting financial performance consisted of profitability, liquidity, solvency, and size of corporate. The scope of this research is manufacturing companies listed in Indonesia Stock Exchange. The sampling technique in this study using purposive sampling technique. The sample in this study amounted to 183 companies from the total companies listed in Indonesia Stock Exchange in 2012- 2014. The analytical method used in this study using multiple linear regression using SPSS 15.0. The results showed that the company's solvency negatively affect the disclosure of corporate social responsibility and size affect the disclosure of corporate social responsibility, while profitability and liquidity does not affect the disclosure of corporate social responsibility.