This study aims to examine the factors that affect the level of disclosure of corporate social responsibility. These factors include profitability, leverage and firm size. The population in this study are non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange Period 2017-2020. The research sample was taken using purposive sampling method in order to obtain 35 companies with 124 observational data that published CSR reports and experienced profits. This study also uses multiple regression analysis test. Based on the results of the analysis, it can be concluded that profitability and leverage have no effect on disclosure of corporate social responsibility and firm size has a positive effect on disclosure of corporate social responsibility.