The purpose of this study is to determine the effect of profitability, firm size, institutional ownership, and independent board of commissioners on Corporate Social Responsibility (CSR) disclosure. The population used in this study are food and beverage companies listed on the Indonesia Stock Exchange during 2016-2019 periods. The sampling technique used was purposive sampling and obtained 80 sample of annual report with the certain criteria. Data was analyzed using multiple linear regression analysis. The results of this study showed that profitability and institutional ownership have no effect on CSR disclosure, firm size has a positive effect on CSR disclosure, while independent board of commisioners has a negative effect on CSR disclosure.