The effect of share ownership structure, board of commissioner size, and audit committee size on corporate social responsibility disclosure

This study aims to analyse the effect of Share Ownership Structure, Board of Commissioner Size, and Audit Committee Size on Corporate Social Responsibility (CSR) Disclosure. This study used 102 samples from firms included in the 'Kompas100 index' between 2014 to 2016 by an ordinary least square regression method. The study found a negative relationship between foreign ownership, government ownership, the commissioner board size, and audit committee size to CSR disclosure. This study has implications for firms and their decision-making in relation to voluntary disclosure, and their corporate social responsibility. The study results show that firms highly visible to the public that have good corporate governance will have better CSR disclosure.