| This research objective is to understand the effect of good corporate governance elements as the independent variable using size andmeeting frequency of board of commissioners, proportion of independent board of commissioners, size, meeting frequency, and competency proportion of audit committee, proportion of managerial owned stock, proportion of institutional owned stock, proportion of foreign owned stock, and proportion of concentrated stock owning upon the disclosure of company’s corporate social responsibility as the independent variable. There are in total 76 manufacturing company which are listed on Indonesia Stock Exchange (IDX) with total unit observation of 195 annual reports within the observation period of 2012 – 2014 as the sample of this research. Data that being used in this research are secondary data in a form of annual report of manufacturing companies which have been issued and published in Indonesia Stock Exchange (www.idx.co.id) on 2012, 2013, and 2014. Regression analysis is used as the research methodology, which then processed using SPSS version 22.0. According to regression analyisis testing, it is found that size of board commissioners, proportion of independent board of commissioners, proportion of audit committee competency, and proportion of foreign owned stock significantly affect the company social responsibility disclosure. Other variables such as board of commissioners’ meeting frequency, audit committee’s size, audit committee’s meeting frequency, proportion of managerial owned stock, proportion of institutional owned stock, and proportion of concentrated stock owning does not affect significantly to the company social responsibility disclosure. |