The purpose of this research is to determine the influence of Liquidity, Company Size, Board of Commissioners Size, and Audit Committee on Corporate Social Responsibility disclosure. The selection of samples in this study was done by purposive sampling. Based on the criteria, 26 companies were sampled. Data analysis techniques used in the study are Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The results of the analysis showed that partially Liquidity Had a significant positive effect on CSR disclosure, the Company's Size had a significant positive effect on CSR disclosure, the Size of the Commissari Board had a significant positive effect on CSR disclosure, and the audit committee had a significant negative effect on CSR disclosure.