This study aims to examine the factors that influence the level of disclosure of corporate social responsibility. These factors include profitability, leverage and liquidity. The case study in this study is a non-cyclicals consumer sector company listed on the Indonesia Stock Exchange during the 2017-2020 period. 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, leverage and liquidity have a positive effect on the disclosure of corporate social responsibility.