The purpose of this study is to examine and find empirical evidence of the effect of institutional ownership, managerial ownership, board of commissioners size, and audit committee on corporate social responsibility disclosure. The sample used in this study is a consumer non-cylicals sector companies listed on the Indonesia Stock Exchange during 2018-2020. The sampling technique used was purposive sampling and and obtained 31 companies with 78 data samples that have met the criteria. The data sources for this research are financial reports or annual reports published on the website www.idx.co.id. The data analysis technique is multiple linear regression. This study’s results indicate that institutional ownership and board of commissioners size have a positive effect on corporate social responsibility disclosure. Meanwhile, managerial ownership and audit committee do not effect corporate social responsibility disclosure