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EVELINE Pengarang Lamria Sagala, S.E., M.Si., Dosen Pembimbing 2 Dimita HP Purba, S.E., M.Si., Ak., CA Dosen Pembimbing 1 Wesly Andri Simanjuntak, S.E., M.Si Ketua Penguji

ABSTRACT THE IMPACT OF PROFITABILITY, COMPANY SIZE, AND BOARD OF COMMISSIONERS SIZE AND CORPORATE SOCIAL REPONSIBILITY (CSR) ON DISCLOSURE OF BUMN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN PERIOD 2019 - 2021 EVELINE (219420002) evelinetokyo@gmail.com The concept of corporate social responsibility (CSR) arises as a result of the fact that basically every company's purpose is to seek maximum profit without regard to the welfare of employees, society and the natural environment. Corporate social responsibility (CSR) is a concept or action taken by a company as a sense of corporate responsibility towards society and the environment in which the company is located. This research aims to determine and analyze the effect of Profitability, Company Size, and Board Of Commissioners Size to Disclosure Corporate Social Responsibility (CSR) of BUMN companies listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2021 period. The type of research was quantitative with an explanatory outcome. Methods used for data analysis uses multiple linear regression. The population of this study were 27 companies of BUMN listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2021 period. This study took 19 companies that met the sample criteria with the purposive sampling method. The result showed that profitability, company size, and board of commissioners size have not simultaneously affected on disclosure corporate social responsibility (CSR) of BUMN companies listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2021. Partially Profitability has a positive but not significant effect on the disclosure of corporate social responsibility (CSR). Company Size has positive but not significant effect on the disclosure of corporate social responsibility (CSR), while Board Of Commissioners Size have a negative dan not significant effects in Disclosure Corporate Social Responsibility (CSR). Keywords : Profitability, Company Size, Board Of Commissioners Size, Disclosure Corporate Social Responsibility (CSR)