This study is intended to determine the effect of public share ownership,
profitability, leverage, and independent commissioners on the disclosure of
corporate social responsibility. The sample selection in this study was conducted
by purposive sampling method. Based on the criteria, there were 26 companies as
samples. The data analysis techniques used in the research are Descriptive
Statistical Test, Classical Assumption Test, Multiple Linear Regression Test, and
Hypothesis Testing. The results of the analysis show that Public Share Ownership
has no effect on CSR disclosure, Profitability has no effect on CSR disclosure,
Leverage has a negative effect on CSR disclosure, and the Board of Independent
Commissioners has no effect on CSR disclosure.