This study aims to prove the effect of institutional ownership, firm size, board of
commissioners size and profitability on the disclosure of corporate social
responsibility. The sample used in this study are non-cyclicals consumer
manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-
2020 period. The sampling technique used is purposive sampling and obtained 130
samples from 45 companies that have met the criteria. The analysis technique used is
multiple regression analysis. Based on the results of the study, it can be concluded
that institutional ownership, company size, and the size of the board of
commissioners have a positive effect on the disclosure of corporate social
responsibility. While profitability has not affect the disclosure of corporate social
responsibility.