The study aims to examine the effect of board of independent commissioner, institutional ownership, leverage, real earning management, accrual earning management on corporate social responsibility disclosure. The dependent variable used in this study is corporate social responsibility disclosure, while the independent variables are of board of independent commissioner, institutional ownership, leverage, real earning management and accrual earning management. The population in this study was mining company based on Indonesian Stock Exchange (IDX) 2014-2017 period. The sampling technique used in this study is purposive sampling which obtained 48 observation samples. The hypothesis test used in this study are descriptive statistical test, classical assumption test and multiple linear regression analysis. The results of the anlysis show that institutional ownership have possitife effect on the corporate social responsibility disclosure, board of independent commissioner, real earning management, accrual earning managementhave negative effect on the corporate social responsibility disclosure. While leverage have not effect on the corporate social responsibility disclosure.