The Influence of Institutional Ownership, Independent Commissioner, Audit Committee, Company Age, and Company Size on Disclosure of Corporate Social Responsibility

This articlewas written to determine the effect of institutional ownership, independent commissioners, audit committees, company age, and company size in the disclosure of corporate social responsibility in Islamic commercial banks. This type of research is quantitative research with secondary data obtained from the annual financial reports of Islamic public banking companies registered with the financial services authority in Indonesia for the 2017-2020 period. The sampling technique used purposive sampling method. There were 13 companies with a total of 52 data for 4 years of observation that matched the criteria. Data analysis used multiple linear regression with the help of the SPSS program.