The purpose of this study was to determine the effect of the Application of Audit Committee Size, Gender of Directors, Board Size, and Independent Commissioner on Corporate Social Responsibility Disclosure. The population used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used is purposive sampling technique to obtain a sample of 154 companies that met the criteria. The results of this study showed that the variables of Audit Committe Size has a positive effect on CSR Disclosure, Meeting Audit Committe has a positive effect on CSR Disclosure, Gender of Directors has no effect on CSR Disclosure, Board Size has a positive effect on CSR Disclosure,and Independent Commissioner has no effect on CSR Disclosure.