The purpose of this study is to empirically prove the effect affirm size,
board of commissioner size, institutional ownership and managerial ownership
on CSR disclosure. The sample in this study were mining companies listed in the
Indonesia Stock Exchange in 2017-2019 using the purposive sampling method.
Based on the criteria, there were 58 samples of research data. The data analysis
technique used in this research is descriptive statistical analysis, classical
assumption test, multiple linear regression analysis, and hypothesis testing. The
results of this study indicated that company size, institutional mvnership, and
managerial ownership have no effect on CSR disclosure. Meanwhile, the size of
the board of commissioners has a positive effect on CSR disclosure