This research aims to determine: 1) foreign ownership positive influence on CSR disclosure, 2) institutional ownership positively affects the disclosure of CSR, 3) managerial ownership positively affects the disclosure of CSR, 4), the size of boards of commisioners positively affects on the disclosure of CSR 5) the proportion of boards of commisioners independency positively affects on the disclosure of CSR, 6) audit commitee positively affects on the disclosure of CSR, 7) The profile of industry positively affects on the disclosure of CSR. Research was conducted on the annual report of companies listed on the Stock Exchange Indonsesia (BEI) using 16 companies from years 2013-2015 as the sample. Sampling using purposive sampling method. Anaslisis data using descriptive statistics test, classic assumption test consists of normality test, autocorrelation, multicollinearity test, test heteroskeidastisitas and hypothesis testing using multiple linear regression. Results of the study: 1) foreign ownership has no affects on the disclosure of CSR, 2) institutional ownership has no effect on the disclosure of CS, 3) managerial ownership has no effect on the disclosure of CSR, 4) the size of boards of commisioners positively affects disclosure of CSR, 5) the proportion of boards of commisioners independency has no effect on the disclosure of CSR, 6) audit commitee positively affects disclosure of CSR, 7) The profile of industry positively affects disclosure of CSR