This study aims to empirically prove the effect of profitability, industly type,
company size and board of.commissioners' size on Corporate Social Responsibility
Disclosure (CSR). Sample in this study were manufacturing companies in the
consumer goods sector. The sample selection in this study was carried out by
purposive sampling method. The data analysis techniques used in this research were
descriptive statistics, classical assumption test, multiple regression analysis, and
hypothesis testing The results of the analysis showed that profitability has no
positive effect on CSR disclosure, industry type has a positive effect on CSR
disclosure, company size has a positive effect on CSR disclosure while the board of
commissioners' size has a negative effect on CSR disclosure.